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M/s. Ranger I Security Force Versus The Additional Commissioner of Service Tax

2016 (10) TMI 684 - MADRAS HIGH COURT

Opportunity of being heard - security agency - Ex-Serviceman - registration of father-in-law's house as place of business due to absence of his own proper address at the relevant time - demand of service tax against petitioner and notice sent to regi .....

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: - considering the quantum of demand which has been confirmed in the impugned order, which is an exparte order, this Court is of the view that the petitioner could be granted an opportunity to go before the respondent and place all materials includi .....

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hin a period of two weeks and if the same is done, then the petitioner is entitled to treat the impugned proceedings as a show cause notice, and re-adjudication will be done - petition disposed off - decided in favor of petitioner. - W.P.No.32875/201 .....

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el Counsel accepting notice on behalf of the respondent and with the consent on either side, the writ petition is taken up for final disposal. 2. The petitioner is an Ex-Serviceman and after his retirement from the Armed Forces, he started a Security .....

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ress of his father-in-law, as the registered place of business and he was carrying on business by providing security personnel to various Establishments. 3. According to the petitioner, the salary of the security personnel, is fully reimbursed by the .....

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re is service tax liability, it cannot be on the salaries which are paid to the security personnel which are fully reimbursable from the clients. This is the contention raised by the petitioner and reiterated by the learned counsel for the petitioner .....

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ent left. The adjudicating authority did not proceed in a hasty manner, but had granted two more opportunities of personal hearing on 08.03.2016 and 14.03.2016 respectively. However, the learned counsel for the petitioner would point out that these n .....

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rmed in the impugned order, which is an exparte order, this Court is of the view that the petitioner could be granted an opportunity to go before the respondent and place all materials including their Books of Accounts to establish their case. Howeve .....

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