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M.S. Zackaria Versus Additional Commissioner of Customs Central Excise and Service Tax, Coimbatore

2016 (11) TMI 112 - MADRAS HIGH COURT

Liability of service tax - Renting of Immovable Property - Held that: - the petitioner did not avail the opportunity provided to him to appear before the authority. Therefore, the procedure adopted by the respondents in proceeding with the adjudication proceeding exparte, was perfectly valid and justified. However, considering the peculiar facts and circumstances of the case, wherein the petitioner had filed a Petition for Eviction before the District Munsif Court cum Rent Controller of Coimbato .....

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has filed a Civil Suit in O.S.No.2928 of 2015, on the file of the City Civil Court, Bangalore, for recovery of arrears of rent amounting to ₹ 89,85,529/- and the same is also pending. - The petitioner has been pushed to and taking note of the fact that the petitioner has complied with the interim direction issued by this Court dated 24.06.2016, this Court is of the view that the petitioner can be afforded one more opportunity and the matter can be adjudicated on merits - petition allow .....

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unsel appearing on either side, the Writ Petition itself is taken up for final disposal. 2.The petitioner has filed this Writ Petition challenging the Order- In Original dated 10.03,2014, under the Finance Act, 1994, pertaining to non payment of Service Tax under the heading Renting of Immovable Property. 3.At the time when the Writ Petition was entertained, the learned counsel appearing for the petitioner on instructions submitted that the petitioner is ready and willing to clear the entire S .....

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his tenant. 3.The learned counsel for the petitioner submits that the petitioner is ready to clear the entire service tax and produced a demand draft for a sum of ₹ 6,30,854/- in Cheque No.001107 560240065 before this Court towards service tax liability alone. It is seen that the said demand draft had expired and the petitioner is ready to re-validate the same. In my view, the said amount can be received by the respondent Department without prejudice to their rights and contentions that t .....

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ated 22.07.2016 to the said effect, which is taken on record. As could be seen from the memo, the petitioner has paid a sum of ₹ 6,30,854/- towards the Service Tax, as quantified in paragraph No.21(i) of the impugned order and ₹ 6,60,292.90, towards interest claimed in paragraph No. 21(ii) of the impugned order. 4.The learned Senior Panel Counsel appearing for the respondents who has got instructions from the Department, submitted that the petitioner has effected payment and has comp .....

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