2018 (10) TMI 478

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..... therefore, the Authority, which has issued the notice, is bound by the same - principles of natural justice - Held that:- It is required to be noted that even in the show cause notice, it is specifically observed in paragraph No. 4 that noticee is deliberately not co-operating in the investigation process and delaying the matter intentionally - as the show cause notice is yet to be considered by .....

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..... ; 3,64,596 leviable and payable should not be demanded and recovered from the noticee under Section 73(1) of chapter V of the Finance Act, 1994; (ii) the interest at the rate applicable during the material period should not be charged under Section 75 of Chapter V the said Act on the Service Tax so demanded. (iii) Interest on delayed payment of Service tax as detailed above, should not b .....

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..... id show cause notice is yet to be considered by the appropriate authority after giving full opportunity to the petitioner. It is required to be noted that a detailed show cause notice (dated 17.10.2015) has been issued. It is the case of the petitioner that the said show cause notice is issued on the basis of Circular No. 151/2/2012-S.T., dated 10.02.2012 issued by the Central Board of Excise a .....

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