2019 (9) TMI 1147

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..... ts : Mr. Sudip Kumar, Mr. S.K. Ghosh And Ms. S. Sinha For The Respondents : Mr. Somnath Ganguly And Ms. Manasi Mukherjee ORDER This is an appeal from a judgement and order dated 6th March, 2017 made in a writ application together with a connected application (W.P. 12307(W) of 2016 with C.A.N. 818 of 2017 M/s. Atindra Construction Pvt. Ltd. Vs. The Principal Commissioner of Service Tax, Audit C .....

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..... rate, Kendriya Utpad Shulka Bhawan, 180 Shantipally, Rajdanga Main Road, Kolkata-700 107. He had no jurisdiction to hear the show cause notice. By this show cause notice a substantial amount of service tax, interest and penalty under various heads of charge was demanded. By the Finance Act, 1994 as amended by the Finance Act, 2013 service tax was levied, charged and collected. The charging sec .....

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..... ssioner or his representative will be invited to attend. The decision with regard to settlement of an audit objections after recovery of all dues or dropping of the unsustainable audit objections shall vest with the Audit Commissioner. Approved audit objections including those in which show cause notices are proposed to be issued should be conveyed to the Executive Commissioner in the form of Minu .....

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..... for the respondents submitted that under the above circular the Principal Commissioner Service Tax Audit Commissionerate rightly issued the show cause notice in terms of the said circular by the 'Executive Commissioner'. Furthermore, it is to be adjudicated by the Commissioner as specified in paragraph 3 of the show cause notice. In those circumstances, the stipulation in paragraph 4 of the said .....

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..... cation on the self-same show cause notice on merits by giving the appellant an opportunity of being heard by a reasoned order to be made and published and communicated within three months of communication of this order. The appeal MAT 326 of 2017 and CAN 2360 of 2017 are disposed of by this order. The impugned judgement and order of the learned single judge dated 6th March, 2017 is modified to .....

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