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2016 (4) TMI 847 - MADRAS HIGH COURT

2016 (4) TMI 847 - MADRAS HIGH COURT - 2016 (43) S.T.R. 536 (Mad.) - Seeking quash of summons - Section 14 of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 - Non-payment of Service tax by the company - Held that:- having given voluntary statements before the respondent, the petitioners cannot now take a stand that the summons are vague and they are liable to be set aside. It is also pertinent to note that the petitioners have appeared before the respondent for enquiry purs .....

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objections and contest the matter in accordance with law. - Decided against the petitioner - W.P.Nos.34647 & 35521 of 2015 and M.P.Nos.1 & 2 and 1 & 2 of 2015 - Dated:- 20-4-2016 - M. Duraiswamy, J. For the Petitioner : Mr. Vaibhav R. Venkatesh For the Respondents : Mr. T. Chandrasekar, C & CE ORDER Since the issues involved in both the Writ Petitions are identical, by consent of both the learned counsel, both the matters are disposed of by this common order. 2. The petitioners have filed t .....

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on the basis of specific information that the Company has been collecting Service Tax from their customers, but not been depositing the same with the Government Exchequer. The respondent sent summons to the petitioners, under Section 14 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, dated 30.10.2015 and 27.10.2015 calling upon the petitioners, to appear for an enquiry on 29.102.105 and 06.11.2015 at New Delhi. According to the petitioners, the impugned summons were ove .....

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nd to have shifted the operations from Delhi to Chennai without intimating the Department. Further, most of the financial records were not found in the Registered Office of the Company when the search was conducted on 30.03.2015, which was reported to have been shifted to Chennai office. From the records resumed from the Office of the party, it was found that the Company had an outstanding Service Tax liability of ₹ 17.38 crores as on 31.03.2014, therefore, the investigations under the pro .....

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the outstanding Service Tax liability shortly. Further, the petitioners also undertook to furnish the documents in connection with the investigation. According to the respondent, the investigation in the matter could not be carried forward because of the non-cooperation of the parties. The summons dated 27.10.2015 and 30.10.2015 were issued to the petitioners as part of the on-going investigation proceedings. Further, according to the respondent, the Company has not paid the Service Tax regular .....

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0 [Barium Chemicals Ltd and another Vs. A.J.Rana and others] wherein the Hon'ble Supreme Court held as follows: The order under the above provision of law is addressed to the person, who is either in possession of requisite information, book or other document or is, in the opinion of the authority concerned, able to obtain and furnish such information, book or other document. For compliance with such an order, it is imperative that the person against whom the order is directed should be left .....

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Tax liability, at this stage, they cannot now take a stand that the summons issued by the respondent are vague and are liable to be set aside. Further, the learned counsel also submitted that the petitioners having appeared before the respondent for investigation, pursuant to the summons issued by the respondent on 27.10.2015 and 30.10.2015, they cannot now take a stand that the summons are bad. 7. On a perusal of the statements made by the petitioners, it is clear that they have specifically a .....

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