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TMI Blog2023 (10) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... r.K.Mohana Murali Senior Panel Counsel ORDER Mr.K.Mohana Murali, learned Senior Panel Counsel takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned Order-in-Original No.18/2023(AC)(S.Tax) dated 31.03.2023 passed by the respondent and the consequential Demand Notice dated 04.07.2023 issued by the Superintendent, Range-II, Egmore Division, Chennai North Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner was under a bona fide belief that the petitioner was not liable to pay tax as the services provided by the petitioner to the recipient is liable to tax on reverse charge basis and therefore, the service tax liability is to be borne by the recipient of service. 7. The learned counsel for the petitioner further submitted that the petitioner therefore did not get himself register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t even if the petitioner was not liable to pay tax that has been stated by the petitioner, the petitioner was required to register himself before the service tax department and ought to have filed nil returns, if no tax was payable in terms of Notification No.30/2012-Service Tax (S.T.) dated 20.06.2012 with effect from 01.07.2012. 11. That apart, it is submitted that the Show Cause Notice dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay tax on reverse charge basis as is specified in Notification No.30/2012-Service Tax (S.T.) dated 20.06.2012. 15. The petitioner has not received any of the notices, which preceded the impugned order and thus, the petitioner had failed to participate in the proceedings. 16. Although the respondent cannot be faulted, the fact remains that the petitioner did not get an adequate opportunity to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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