TMI Blog2010 (3) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... anation, both on the question of facts as well as on law, in response to the show cause notice - if interference should be made by this Court, exercising the discretionary jurisdiction under Article 226, will arise only on passing appropriate orders, by the concerned authority who issued show cause notice (Ext.P4), after considering the version to be presented from the part of the petitioner. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riminating circumstances specifically taken note of therein, observing that there was violation of the statutory prescriptions; particularly under Sections 67,68 and 70 of the Finance Act 1994, read with the relevant Rules and accordingly, penalty under Section 76, 77 and 78 was proposed to be ordered besides the liability to pay interest on the belated payment of 'Service Tax' under Section 75. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994; iv) penalty should not be imposed on them under Section 77 of the Finance Act, 1994 for contravention of Sections 67 and 70 of the Finance Act, 1994 and the Rules made there under and v) penalty should not be imposed on them under Section 78 of the Finance Act,1994 for suppressing the value of taxable service with intent to evade payment of Service Tax, Education Cess and Secondary Higher E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant works of the branches outside the State of Kerala, is stated as not substantiated by providing any evidence as to payment of Service Tax by their branches outside the State of Kerala. 4. The learned counsel for the petitioner submits that, by virtue of the inherent defect, the course now proposed to be made by the respondents is not liable to be proceeded further, as the petitioner is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no interference is warranted under any circumstance. This Court does not find any tenable ground to sustain the Writ Petition, which is dismissed accordingly; however without prejudice to the rights and liberties of the petitioner to submit the statement of objections in reply to Ext.P4 and to pursue the matter in accordance with law. Taking note of the fact that the time stipulated by the 3rd res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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