TMI Blog2017 (5) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... as been taken and the original order imposing the tax liability dated 31.3.2013 was never served on the petitioner - Held that: - petitioner was not aware on what ground tax liability has been imposed and his right to file the appeal is taken away as the limitation for filing the appeal is already over if the order was passed on 31.3.2013 - against the order dated 31.3.2013, the petitioner has a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g service tax from the petitioner it is contended that without notice to the petitioner, without hearing him and without granting him proper opportunity, the action has been taken and the original order imposing the tax liability dated 31.3.2013 was never served on the petitioner. As a consequence thereof, petitioner was not aware on what ground tax liability has been imposed and his right to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, entire action has been taken behind the back of the petitioner. Notwithstanding the rival contentions of the parties, the fact remains that against the order dated 31.3.2013, the petitioner has a right to file an appeal before the Commissioner, Appeals, and the petitioner can very well raise all these grounds in the appeal by contending that he acquired the knowledge and got a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the matter at the first instance and pass an appropriate order in accordance with law within a period of 60 days of the filing of the appeal along with a certified copy of this order and if there is still any grievance subsisting, petitioner shall have, after availing of the remedies available, the liberty to approach this Court after the appellate authority takes a decision on the matter. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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