TaxTMI 
TaxTMI 
2015 (9) TMI 420
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....nward). The show cause notice pertains to the period from 1-4-2009 to 31-1-2014 as per Annexure-'A', enclosed with the notice. 2. The petitioner is a private limited company incorporated under the Indian Companies Act, 1956 and is engaged in the business of transportation of tangible goods. It is contended by the petitioner that search was conducted on 21/22-2-2014 and after the material was collected summons/notices were issued to the petitioner on 24-2-2014, 6-3-2014, 19-3-2014, 10-4-2014, 9-5-2014, 11-8-2014 & 18-9-2014 but the Director of the petitioner company, as alleged, avoided his presence on one pretext or other and he did appear on 18-9-2014 and tendered his statement u/Section 14 of the Central Excise Act, 1944 and thereaf....
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....ounsel for the petitioner that documentary evidence, which gives support to the case of the petitioner and which is already on record, was liable to be taken care of but in the show cause notice impugned herein the authority has failed to take notice and has prejudged the issue and has arrived to a conclusion that the petitioner has evaded service tax to the tune of Rs. 55.604 crores on the entire consideration of Rs. 488.2532 crores and the authority has made up his mind and is bound to create unnecessary and abnormal demand and calling for his reply to the impugned notice remains a empty formality and is not going to serve any purpose. It is further contended that the statements recorded during search and indicated in the show cause notic....
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....use notice, it reveals that there is a complete narration of facts regarding service tax liability and after referring to the facts, has prima facie, come to the conclusion, on the basis of material which came on record and revealed during the course of search and the notices earlier served calling upon the petitioner to come with an explanation with documentary evidence, if any on which the petitioner wishes to place reliance. On perusal of the show cause notice, we feel that it is only a prima facie view which the Commissioner, as a quasi-judicial authority, has expressed at this stage, placing reliance on the material collected, at the time of search and in our view, it cannot be said that the Commissioner has prejudged the matter of imp....