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2016 (1) TMI 346 - MADRAS HIGH COURT

2016 (1) TMI 346 - MADRAS HIGH COURT - 2016 (41) S.T.R. 379 (Mad.) - Demand of service tax - principle of natural justice - their commercial operations were brought to a complete standstill, and hence, no liability was subsisting - Held that:- the petitioner should be given an opportunity of hearing, as the same is imperative, since the facts in the present case is to be decided and the question of law that arose for consideration also be properly dealt with. The matters in issue may adversely a .....

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ment Standing Counsel for the respondent. With their consent, the main Writ Petition itself is taken up for final hearing and disposal. 2. The case of the petitioner is that the petitioner, a Public Limited Company, was engaged in leasing of vessels and multi-modal transport service. It is the further case of the petitioner that the petitioner was registered with the Service Tax Department with Registration No.AABCT 2937PST001. After such registration, the petitioner had discharged the liability .....

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On receipt of the said documents, a show cause notice, dated 22.10.2013, was issued, proposing/fixing service tax liability for the year 2009 - 2011, and the petitioner, pursuant to the same, filed their objection on 07.05.2014. The petitioner, in their objection, contended that they discharged their liability till 2010, and thereafter, their commercial operations were brought to a complete standstill, and hence, no liability was subsisting. To place all these facts and relevant materials, the .....

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ved by the petitioner till date. Alleging that the petitioner did not respond to the notice for personal hearing, the respondent passed the impugned order, hence, the petitioner is before this Court. 3. The learned Senior Counsel for the petitioner submitted that the respondent ought to have afforded personal hearing to the petitioner, but the same was not adhered to, in violation of principles of natural justice. The learned Senior Counsel also submitted that, eventhough the petitioner fails to .....

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