TMI Blog2013 (11) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... tial compliance with provisions of Section 37C - Decided against assessee. - Appeal No.57506 of 2013 - Stay Order No. 59492/21013 - Dated:- 17-10-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant : Shri Krishnamohan Menon with Shri Mohit Singh, Advocates For the Respondent : Ms. Ranjana Jha, A.R. (Jt. CDR) JUDGEMENT Per Justice G. Raghuram: The adjudication order dated 31.12.2012 passed by the Commissioner , Central Excise , Jaipur I confirmed service tax liability of Rs.50,65,688/-, apart from interest under Section 75 and penalties under Sections 76, 77 and 78 of the Finance Act (the Act), as specified in the order. The assessment and levy were for the petitioner/assessee having provided manpower r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccupant of the premises informed Revenue officials that the petitioner had shifted its business elsewhere and they were not aware of its whereabouts. Thereafter, the proprietor of the petitioner firm was telephonically contacted and informed about the summons dated 15.12.20010. The proprietor appeared before the Revenue and collected the summons on 22.12.2010 and agreed to provide the information called for, but failed to furnish the information. Revenue officials thereafter contacted the proprietor on his mobile phone. The proprietor assured to furnish the information but failed to do so. Another summons was issued on 3.1.2011 addressed to the registered address of the petitioner. The summons were returned undelivered with the postal endor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings under the Act enjoins that any decision or order passed or any summons or notice issued under this Act or the rules made thereunder , shall be served by any of the three methods spelt out in clauses (a) to (c). Clause (a) requires the notice to be served by tendering the decision, order, summons or notice , or sending it by registered post with acknowledgment due, to the person for whom it is intended or his authorized agent, if any. The facts recorded in the adjudication order reveal that summons were addressed to the registered address of the petitioner firm in compliance with the mandate of clause (a). The record further reveals that this process of serving summons on the registered address did not fructify since the petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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