TMI Blog2022 (5) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was justification in subjecting the assessee-petitioner to adjudication in view of existence of the circumstances spelt out in proviso to Section 73 of Chapter V of the Finance Act, 1994 so that extended period of limitation is attracted. In the considered view of this Court, these questions do require factual adjudication. Needless to note that plea of limitation is mixed question of fact and law. The appellate authority is vested with power to deal with both question of law as also fact. The Petitioner after arguing for some time sought for permission to withdraw the writ petition to avail alternative remedy of appeal as is available under Chapter-V of the Finance Act, 1994. This Court, therefore, declines to express its views on m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs.1,08,000/- under Section 77(1)(c)(ii) for failure to produce the documents; v. penalty of 20,000/- under Section 77(2) for contravention to provisions of Section 70 read with Rule 7; and vi. penalty of Rs.54,05,706/- under Section 78(1) for wilful suppression of taxable value of services and wilful contravention of statutory provisions and rules made thereunder with the intent to evade payment of service tax. 3. Annexure-4 enclosed to the writ petition, i.e., Demand- cum - Show Cause Notice alleges that having receipt total amount of Rs.3,72,80,731/- from different customers for providing taxable services during the financial year 2015-16, the Petitioner neither got service tax registration nor paid any service tax on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge of appropriate liability even though the petitioner has rendered services indicates that the Authority concerned was justified in initiating proceeding under Section 73. Furthermore, the Petitioner has not raised any objection as to limitation before said Adjudicating Authority, which plea it seeks to raised in the writ petition proceeding. 8. From the aforesaid submission and counter-submission it transpires that adjudication with reference to evidence on record is required to be made as to whether the conduct of the Petitioner by not discharging its Service Tax liability is a pointer for invocation of jurisdiction under Section 73 of the Finance Act. It is also necessary for the appropriate authority on the basis of pleadings and m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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