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TMI Blog2021 (11) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... duction of Section 104 to the Finance Act, 1994, w.e.f.31.03.2017, was rejected by the 1st respondent. As per Section 104(1) of the Finance Act, 1994, no service tax is leviable on one time upfront amount (premium, salami, cost, price, development charge or whatever name it is called) in respect of taxable services provided or agreed to be provided by a State Government Industrial Development Corporation or undertaking, to industrial units by way of grant of long term lease of thirty years or more of industrial plots for the period from 01.06.2007 till 21.09.2016. By virtue of S.104(2) refund of the service tax already paid was stipulated. 2. Petitioner is registered under the Central Excise Act as well as under Chapter V of the Finance Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order impugned, the mandatory requirement of maintaining record of personal hearing has not been complied with thereby rendering the order of the appellate authority as vitiated in law. Learned counsel also invited my attention to a judgment of this Court in W.P.(C) No.23270 of 2020 dated 21.12.2020. 5. Adv.T.K.Rajesh Kumar, the learned Standing Counsel for respondents 1 to 3 on the other hand contended that the order of the 2nd respondent is not vitiated merely for failure to maintain the record of personal hearing, as an opportunity for hearing had been granted to the petitioner. 6. I have considered the rival contentions. The procedure for maintaining a record of personal hearing was created by the 3rd respondent to ensure complian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) above, it will be presumed that they agree with the contents of emailed record of personal hearing and adjudicating authority/ appellate authority will proceed to decide the case accordingly. No modification in emailed record of personal hearing will be entertained after 3 days of its receipt by the appellant/ their representative. The date of receipt of the email by the appellant/ adjudicating authority will not be counted for this purpose. (x) The record of personal hearing submitted in this manner shall be deemed to be a document for the purpose of Customs, Act, 1962 in terms of Section 138C of the said Act, read with Section 4 of the Information Technology Act, 2000. 7. The aforesaid instructions were later revised by order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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