TMI Blog2018 (8) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... at paragraph-1 8, but when the impugned order does not reflect the reasons for the delay, the same cannot be taken into consideration merely because it is mentioned in the objection. The fact remains that from the date of issue show cause notice and impugned order, there is a gap of 8 years. Same is un- explained and there is no reasons assigned in the impugned order. In view of the inordinate gap between the show cause notice and the impugned order, the Commissioner was not justified in passing the impugned order without providing proper opportunity of personal hearing. Matter is remanded to the to the Principal Commissioner of Service Tax, Bengaluru for fresh adjudication in accordance with law - petition allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 12.09.2005. On 07.09.2005 and 12.09.2005, petitioner submitted detailed replies and thereafter, on 16.01.2006 petitioner issued a letter stressing on the point that IBA is not a commercial or training coaching center. Subsequently, by a letter dated 25.07.2007 the Superintendent, Anti-Evasion in Service Tax issued a letter. The same was replied by the petitioner and requested to satisfy the leviability of Service Tax in their case so that the matter is finally settled as IBA is not charging any amount of Service Tax from the students. Ultimately, a show cause notice came to be issued on 20.10.2008 to show cause why an amount of ₹ 4,10,54,086/- cannot be recovered from the petitioner for the period 01.07.2003 to 31.03.2008 under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has not explained as to why the matter was kept pending for such a long time. He would further contend as on the date of show cause notice issued i.e., 20.10.2008, petitioner was not liable to pay service tax since, he was running an educational institution. In view of the amendment retrospectively issued by The Finance Act of 2010, petitioner was made liable to pay Service Tax. Because of the un-explained delay by the respondent, petitioner is not liable to pay. He would further contend that petitioner is engaged in imparting education of the standards and not in providing commercial training or coaching service which was made liable to Service Tax with effect from 01.07.2003. He would further contend that in the entire impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard the learned counsel for the parties. No doubt the impugned order passed by the respondent is appealable under the provisions of Section 86 of the Finance Act. The fact remains that admittedly, show cause notice was issued on 20.10.2008 and objections was filed by the petitioner to the said show cause notice in the year 2009. Subsequently, the matter was adjudicated on 8.10.2009. The matter was kept for 5 years and thereafter, it was called for hearing on 28.01.2016 and ultimately the impugned order was passed on 05.05.2016. From the date of issue of show cause notice in the year 2008 till the date of impugned order, there is an inordinate delay of 8 years. The same is not explained in the impugned order. Though the same is sought to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged by the learned counsels for both parties, in the interest of justice it is suffice to remand the matter to the Principal Commissioner of Service Tax, Bengaluru to provide an opportunity of personal hearing to the petitioner in view of the inordinate delay between show cause notice and the impugned order which is for more than 8 years and then adjudicate the matter and decide on merits. In such an event, petitioner shall not raise again the aspect of delay caused between the show cause notice and the impugned order passed. The Commissioner shall consider the entire material on record, provide an opportunity of hearing to the petitioner and then pass orders strictly in accordance with law. 8. In view of the above, Writ Petition is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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