Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2019 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 969 - HC - Service TaxConfirmation of demand of service on the basis of earlier period - import of services - reverse charge mechanism - case of petitioner is that the submission of the Petitioner were not appropriately considered by the impugned order dated 29th June, 2018 of the Respondent No.2 - HELD THAT:- This grievance of the Petitioner in the facts of the present case is debatable and the same could be considered appropriately by the Appellate Authority under the Act. Thus, there is no reason to entertain that the impugned order dated 29th June, 2018 to the extent it has confirmed the show cause notice dated 9th June, 2017. Validity of SCN - Opportunity of personal hearing not provided - HELD THAT:- The Commissioner has admittedly given no personal hearing to the Petitioner before he has confirmed the show cause notice dated 9th April. 2018. Even if, the learned ASG is correct in stating that both the show cause notices are identical. The demand for period may not necessarily be confirmed on the basis of the demand for earlier period being confirmed, as there could be a change in law and/or the fact which the Petitioner would be able to point out at the time of personal hearing, which the Petitioner has specifically asked for. Petition disposed off.
|