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2016 (12) TMI 1278 - MADRAS HIGH COURT

2016 (12) TMI 1278 - MADRAS HIGH COURT - TMI - Challenge to the show cause notice - period from April 2012 to March 2015 - the petitioner has already submitted their reply to the show-cause notice, vide reply dated 08.12.2015 and in the reply, the petitioner has raised various grounds, including the ground that the issue is pending before the CESTAT. The petitioner has sought for two reliefs from the first respondent and the second relief is an alternative relief to the first relief. The first r .....

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participate in the adjudication process. However, this Court is inclined to issue appropriate directions, so that the plea for deferring the proceedings is considered as first among the several issues by the first respondent. This should not be understood that the issue is to be considered as a primary issue, but it shall be considered as first among the several issues raised by the petitioner. - Matter to be heard on merit. - W.P.No.29184 of 2016 & W.M.P.Nos.25234 & 34310 of 2016 - Dated:- 24-1 .....

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the first respondent has called upon the petitioner to explain as to why Service Tax of ₹ 5,04,75,947/-, including other Cess should not be demanded for the period from April 2012 to March 2015 under proviso to Section 23(1) of the Finance Act, 1994; why interest should not be demanded under Section 75 of the Finance Act, 1994 and why penalty should not be imposed under Section 77 and 78 of the Finance Act, 1994. 3. In response to the impugned show-cause notice, the petitioner submitted t .....

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o keep the proceedings in abeyance till the CESTAT disposes of the Appeal. The main prayer sought for in the reply to the show-cause notice was to drop the proceedings in the light of the submissions made by the petitioner in the reply to the show-cause notice. The respondent has not considered the alternate relief for deferment of proceedings as a separate issue, but has issued notices for personal hearing and third such notice has been issued on 04.08.2016 for the personal hearing fixed on 23. .....

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bmit that the period for which the show-cause notice has been issued is from April 2012 to March 2015 i.e., after the service tax regime underwent a complete change by the introduction of the negative list. Therefore, it is submitted that the exemption granted by the Parliament is only for transmission or distribution of electricity and the Parliament did not include various other functions / services provided by the electricity transmission or distribution utility in the negative list. Therefor .....

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hat the show-cause notice should be directed to be keep in abeyance. 7. As noticed above, the petitioner has already submitted their reply to the show-cause notice, vide reply dated 08.12.2015 and in the reply, the petitioner has raised various grounds, including the ground that the issue is pending before the CESTAT. The petitioner has sought for two reliefs from the first respondent and the second relief is an alternative relief to the first relief. The first relief is to drop the proceedings, .....

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