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ADJUDICATION OF SHOW CAUSE NOTICE UNDER SERVICE TAX PROVISIONS

Service Tax - By: - Mr. M. GOVINDARAJAN - Dated:- 6-6-2016 Last Replied Date:- 13-7-2016 - In the earlier articles it has been elaborately discussed about the issue of show cause notice under service tax provisions and also the necessity and requirement to reply to the show cause notice. The service tax provisions describe the procedure for the disposal of the show cause notices. In general in the show cause notice along with the demand of service tax and interest, penalty is also proposed to be .....

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that the Central Excise Officer shall determine the amount of service tax due under Section 73(2)- within six months from the date of notice where it is possible to do so, in respect of casesfalling under Section 73(1); within one year from the date of notice, where it is possible to do so, in respect of cases falling under the proviso to Section 73(1) or the proviso to Section 73(4A) (omitted by Finance Act, 2015 with effect from 14.05.2015) The proviso to Section 73(1) discuss the cases in whi .....

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not accept the facts of the show cause notice and contests the same, he has to give reply giving all the facts on which he relied against the allegations shown in the show cause notice. In the reply the assessee is to indicate whether he wants to be heard in person before the authority. If he wishes to be heard in person, then the Central Excise Officer is to give a personal hearing to the assessee. Adjudication procedure Section 33A of Central Excise Act is made applicable to the service tax p .....

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riting. No such adjournment shall be granted more than three times to a party during the proceeding. Personal hearing If the assessee requests for personal hearing in his reply to the show cause notice it is the bounden duty of the Adjudicating Authority to give personal hearing to the assessee by fixing a date. The notice in this regard to be sent to the assessee and the evidence for the service of notice shall be kept available in the records of the Adjudicating Authority. In Transcoastal Carg .....

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tice. The High Court set aside the adjudication order with remand for de-novo adjudication after hearing the petitioner. In Commissioner of Central Excise, Raipur V. Chhattisgarh State Civil Supplies Corporation Limited - 2016 (2) TMI 870 - CESTAT NEW DELHI the Tribunal found that the Commissioner, in the impugned order dated 09.06.2009 has clearly recorded that the letter dated 29.03.2008 of the respondent was received in the office of the Adjudicating Authority but it is seen that order dated .....

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order to be a nullity. The assessee can get an adjournment if requires. For this he is to submit a petition to the Adjudicating Authority indicating the reasons for not able him to attend the hearing. Not more than three adjournments will be given. In the hearing the assessee himself or through his authorized representative may appear before the Adjudicating Authority in the time prescribed in the notice. If he is represented by representative, a letter authorizing such representative shall be s .....

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hority at the time of hearing. He may put forth the arguments in oral also. The Adjudicating Authority is to record the arguments put forth by the assessee in the sheet maintained for that and the signature of the assessee is to be obtained by the Adjudicating Authority in that sheet. Lapse on the part of assessee It is also expected that the assessee is also to co-operate in the adjudication proceedings. Some assessees will drag on the case, which is not correct. In Midas Events V. Commissioner .....

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r As per Para No. 3 of Board s Circular dated 20 September 2010, in all cases, where the personal hearing has already been completed, orders should normally be issued within a month of the date of completion of the personal hearing. If show cause notice is based on one ground, demand cannot be confirmed on the other ground; The order should not travel beyond the show cause notice. In Vamona Developers Private Limited V. Commissioner of Customs, Central Excise & Service Tax, Pune - III - 2015 .....

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1) TMI 737 - BOMBAY HIGH COURT the petitioner challenged the order that the impugned order has been passed 17 months after the personal hearing was over. This unreasonable and unexplained delay itself vitiates the conclusion reached in the impugned order. It is not disputed by the Department that there is indeed a long delay in passing the impugned order after the conclusion of personal hearing. The Department pointed out the administrative and other difficulties. The High Court set aside the im .....

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of India V. Spectrum Coal & Power Limited - 2015 (2) TMI 1130 - CHHATTISGARH HIGH COURT the High Court held that any order prejudiced to assessee is required to be reasoned and considered. It is the duty of the Adjudicating Authority to deal with all issues raised before him specially precedent order of the Supreme Court. The action of the Commissioner is unfair and arbitrary. The High Court set aside the order. In Commissioner of Central Excise & Service Tax, Trichy V. Grasim Industrie .....

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