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2016 (3) TMI 628 - MADRAS HIGH COURT

2016 (3) TMI 628 - MADRAS HIGH COURT - 2016 (42) S.T.R. 236 (Mad.) - Whether show cause notice issued is erroneous or not - Matter decided without bothering for petitioner's explanation as he has not given any explanation of show cause notice - Held that:- the impugned notice is only a show case notice and it is not an order passed by the first respondent. Without filing their explanation and producing the necessary documents to substantiate their case, the first respondent will not be in a posi .....

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fore, the petitioner is at liberty to file their objections to the show cause notice issued by the first respondent. - writ petition dismissed - Decided against the assessee. - W.P.No.39082 of 2015 & M.P.No.1 of 2015 - Dated:- 7-3-2016 - M. Duraiswamy, J. For the Petitioner : Mr. Joseph Prabakar For the Respondent : Mr. V. Sundareswaran ORDER The petitioner has filed the above writ petition to issue a Writ of Certiorari to call for the records on the file of the first respondent pertaining to th .....

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ric International Inc, had obtained service tax registration in India and New Delhi in the very same name, viz.,General Electric International Inc, Further, the petitioner has stated that GE, Gurgaon, who is the service provider, had discharged the liability by paying the service tax so collected to the 2nd respondent-service tax authority. That apart, the petitioner also contended that the petitioner is only a service receiver and not a service provider. In these circumstances, the petitioner c .....

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issuance of show cause notice. 4. In the case on hand, according to the first respondent, the petitioner is liable for payment of service tax. However, contrary to the stand taken by the first respondent, petitioner contended that they are only service receiver and not service provider liable for service tax. 5. The respondents in their counter has stated that by Notification No.30/2012-ST, dated 20.06.2012, issued under section 68(2) of the Act, which came into effect on and from 01.07.2012, no .....

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the petitioner can be given liberty to file their explanation along with all the documents before the first respondent enabling the first respondent to decide the matter. 7. Admittedly, the petitioner has not given their explanation to the show cause notice dated 15.10.2015 issued by the first respondent sofar. If the petitioner gives their explanation and submit all the documents in support of their contention, then only, the first respondent will be in a position to decide the matter. The impu .....

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