2021 (7) TMI 1255

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..... 30 of 2018 - -
Service Tax
Honourable Mr. Justice S.M.Subramaniam For the Petitioner in all WPs : Mr.S.Muthuvenkataraman For the Respondent in all WPs : Mr.A.P.Srinivas, Senior Standing Counsel. COMMON ORDER The order in original dated 15.12.2016 and the show cause notices respectively dated 12.03.2018 and 20.04.2018 passed by the respondent, are under challenge in the present writ petit .....

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..... With reference to the other allegations in the impugned order in original and the show cause notice, the petitioner is bound to prefer an appeal for adjudication of the disputed facts. 5. This Court is of the considered opinion that the benefits conferred by the Supreme Court is to be extended and in respect of all other allegations, an adjudication is to be entertained with reference to the find .....

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..... already been extended in favour of the petitioner. 8. However, the Appellate Authority may segregate the issues and accordingly proceed with an adjudication. If any appeal is preferred by the petitioner, challenging the order in original and the show cause notice, which are under challenge in the present writ petitions. 9. This being the factum, the petitioner is at liberty to file an appeal wit .....

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