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2016 (5) TMI 513 - MADRAS HIGH COURT

2016 (5) TMI 513 - MADRAS HIGH COURT - TMI - Challenge to the recovery notices without challenging the order-in-original - service tax was collected but not paid - Held that:- without challenging the original order dated 28.02.2007, the petitioner cannot challenge the consequential order dated 04.04.2016 and it could be seen that the petitioner did not pay the amount in spite of repeated reminders sent by the respondents. - Writ petition dismissed - Decided against the assessee. - W. P. No. 1431 .....

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he is a Civil Contractor. The petitioner was duly registered as a dealer under Section 20 of the Tamil Nadu General Tax Act, 1959, in the Office of the Commercial Tax Officer and obtained a Certificate of Registration from the Department. 3. During the year 2005-2006, the petitioner did not pay the Service Tax to the respondents. The first respondent issued a notice dated 17.11.2006, demanding a sum of ₹ 13,288/- towards delayed payment of Service Tax, which was also paid by the petitione .....

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