TMI Blog2021 (3) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner was of the view that it was not liable to tax in terms of the above notification, it could have ignored the aforesaid letter/communication. The said communication was an innocuous communication merely nudging the petitioner to obtain registration and pay service tax or any alternative avail the benefit of the Voluntary Compliance Encouragement Scheme, 2013. However, the petitioner approached the first respondent for an individual exemption and thereafter filed the said writ petition. Pursuant to the aforesaid order in the said writ petition, the impugned order has been passed. There was no necessity on the part of the petitioner to have filed the said writ petition and invited the above observation. If the petitioner felt tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to consequently forbear the respondents therein from in any manner insisting the petitioner to obtain service tax registration and also from taking any coercive proceedings against the petitioner for recovery of service tax in pursuance of letter dated 21.11.2013 followed by another letter dated 16.9.2015. 3. The said writ petition was disposed of by an order dated 12.2.2016 by this Court without expressing an opinion on merits of the case by directing the first respondent to consider petitioner s representation dated 15.10.2014 and to pass orders on merits in accordance with law within a period of four weeks from the date of receipt of the copy of the order. 4. Pursuant to the aforesaid order, the first respondent has now issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and pay service tax was unsustainable. 7. Heard learned counsel for the petitioner and the learned counsel for the respondent. The challenge to letter dated 21.11.2013 of the third respondent in W.P.No.33773 of 2015 was unwarranted inasmuch as it was merely a communication asking the petitioner to obtain service tax registration or in the alternative to avail the benefit of Voluntary Compliance Encouragement Scheme, 2013 which was in force up to 31.12.2013. If the petitioner was of the view that it was not liable to tax in terms of the above notification, it could have ignored the aforesaid letter/communication. The said communication was an innocuous communication merely nudging the petitioner to obtain registration and pay servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll thereafter give its reply explaining the reasons as to why it is not liable to pay service tax for renting of immovable property to the banks in terms of Notification No. 25/2012-ST dated 20.6.2012. The jurisdictional officer shall adjudicate the show cause notice without getting influenced by any of the observations in the impugned communication of the 1st/5th respondent which stands quashed. Such order shall be passed within a period of three months thereafter after giving the petitioner an opportunity of being heard and filing its written reply/representation, Needless to state, the petitioner will be also entitled to raise all the defences available including that of limitation in such show cause notice. However, the period during th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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