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2019 (7) TMI 155 - HC - Service TaxShort payment of service tax - validity of summons - the sole ground that is raised by Mr. Shahi to question the summons is that it is premeditated because it is preceded by a letter dated 08.04.2015 of the same authority imputing short deposit of service tax payable by the petitioner - HELD THAT:- The submissions present at paragraphs 24 to 28 of the counter affidavit initially filed as well as in the pleadings present in the rejoinder to the supplementary affidavit, subsequently filed, in no manner indicates a pre-judgment to the issue in contest rather paragraph 27 of the counter affidavit very clearly explains that notice has been issued to the two contesting parties i.e. the petitioner and BSNL for producing their documents in support of their respective claims but the petitioner instead of responding to the summons and producing documents for vindicating its stand, has rushed to this Court. We are certainly not persuaded to interfere with the matter at this stage and would direct both the petitioner as well as BSNL to register their appearance before the Superintendent, Central Excise and Service Tax Division, Muaffarpur on or before 25th of June, 2019, whereafter he shall proceed to dispose of the matter in accordance with law after giving opportunity of hearing to the contesting parties. Petition disposed off.
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