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2018 (11) TMI 422 - HC - Service TaxNon-discharge of Service Tax liability - Manpower Recruitment Services - Supply Agency Services - case of petitioner also that no opportunity of hearing provided - Jurisdiction - Held that:- The disputed question of fact whether the adjudicating authority recorded a finding that personal hearing was conducted on 28-11-2016, is true or not, cannot be adjudicated by this court under writ jurisdiction. Further the statement of the petitioner-assessee made before the Superintendent of Service Tax also makes it clear that the petitioner-assessee has not paid the service tax due to financial constraints and ST-3 returns were not filed due to acute shortage of clerical staff. It is only on the inspection conducted by the Department, non-deposit of service tax collected by the petitioner has come to light. In the circumstances, the petitioner cannot make any allegations against the adjudicating authority that no opportunity of hearing was provided before passing of the order. Petition dismissed with an opportunity to the petitioner to approach the appellate authority of redressal of his grievance.
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