TMI Blog2018 (2) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the SCN. However, had the petitioner been vigilant, he could have placed necessary material to show that he is not liable to pay the service tax as demanded by the first respondent. Nevertheless, due his ailment and since he is bedridden, probably he was unable to take effective steps. Thus, taking note of the communication given by the second respondent dated 06.8.2014, this Court is incline ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second respondent by the first respondent demanding payment of the amount, which had been quantified as service tax payable by the petitioner pursuant to Order in Original No.19/2011 ST dated 02.6.2011. 3. Admittedly, the petitioner did not respond to the show cause notice issued by the first respondent. Consequently, the first respondent proceeded ex parte and passed the order of adjudication. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd respondent to the petitioner dated 06.8.2014, which reads as follows : Sir, Sub: Service Tax - reg. Ref : Lr.No.NIL dated 05.8.2014 Please refer to your letter cited above. The work indicated in the annexure to show cause notice No.175/2009 dated 14.10.2009 issued by the Superintendent of Central Excise, Service Tax Cell, Cuddalore to you for 'AMC of roads inside m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, it is seen that the work indicated in the show cause notice dated 14.10.2009 issued by the first respondent herein, was not awarded to the petitioner, but awarded to one Mr.R.Ramadas. 7. Thus, it appears that there is a mistake, which had occurred even at the stage of issuance of the show cause notice. However, had the petitioner been vigilant, he could have placed necessary material to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the first respondent. 8. Accordingly, the writ petition is allowed and the impugned notice of demand dated 10.11.2017 is set aside. Consequently, Order-in-Original dated 02.6.2011 is also set aside and the matter is remanded to the first respondent for de novo consideration. The petitioner is granted 15 days' time to submit his objections to the show cause notice dated 14.10.2009, enclo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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