Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Lanco Tanjore Power Company Ltd. (Formerly Known as Aban Power Company Ltd.) Versus Commissioner of Service Tax-II

2016 (3) TMI 628 - MADRAS HIGH COURT

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 position to decide the matter in accordance with law. When the first resp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ow 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 the Show Cause Notice No.77/2015, dated 15.10.2015 and to quash the sam .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 contended that the show cause notice issued by the first respondent da .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he 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, notified the recipient of service as the person liable to pay the entir .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ith 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 impugned notice is only a show case notice and it is not an order passed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version