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2015 (5) TMI 564

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..... tendent of Central Excise in response to Exts.P1 and P3 proceedings. The third respondent/Superintendent of Central Excise/competent authority shall consider the reply submitted by the petitioner and shall also hear the petitioner on the question of their liability to pay service tax; and if the liability is upheld, direction be given to the petitioner to produce further documents for quantificati .....

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..... respondent in taking coercive proceedings against the petitioner's society pursuant to Ext.P1 and P3 proceeding and further direct the competent authority to decide whether the petitioner society is liable to pay service tax or not and thereafter proceed further in the matter. iv) grant the petitioner such other reliefs which this Hon'ble Court deem just and fit in the circumst .....

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..... ply in response to Ext.P1. Reference is also made to Exts. P4 and P5 judgments as to the course to be pursued. As per the said verdicts, this Court directed the departmental authorities to consider the case projected by the persons like the petitioner herein, as to their liability to pay service tax and if the liability is upheld, to proceed with further steps for quantifying the same as well. .....

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..... t. 4. The learned Counsel for the petitioner submits that whether the petitioner's activities will come within the purview of 'TAX NET' is a matter to be considered with reference to the bye- laws and other records maintained by the Society in relation to the activities . 5. In the said circumstance, the petitioner is relegated to pursue the matter before the third respondent/Sup .....

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