TMI Blog2023 (11) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... ion assuming the audit being of the department had, prima facie, come to a conclusion that there is a default in payment of service tax liability, such audit para will be forwarded to the concerned jurisdictional officer, who, in turn, will put on the assessee on notice to enable the assessee to respond to the allegation. It is thereafter the case will be adjudicated after affording an opportunity to the assessee and an order will be passed by the jurisdictional officer. However, in the instant case such procedure has not been followed. Be that as it may, the assessee is entitled to an opportunity and the assessee should be permitted to place its stand before the jurisdictional officer who has to adjudicate the same and thereafter come t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t memo it has been recorded as follows: M/s. Avinash Transport had sub-contracted M/s. Devprabha Construction (P) Ltd for Mining Exploration Services as per the Agreement dated 23.12.2016. Applicable S. Tax along with Cesses was paid to M/s. Devprabha Construction (P) Ltd by M/s. Avinash Transport as per ledger (verified). M/s. Avinash Transport was eligible to get Input Service Credit on the same but they erroneously reflected the same in their ST-3 return in the Receiver portion of Mining Exploration Service. 2016- 17 Taxable Value ST SB Cess KK Cess Total 214386697 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see and continued to issue demand notices alleging default in service tax liability. 8. At that stage, the petitioners had filed the writ petition assuming the audit being of the department had, prima facie, come to a conclusion that there is a default in payment of service tax liability, such audit para will be forwarded to the concerned jurisdictional officer, who, in turn, will put on the assessee on notice to enable the assessee to respond to the allegation. It is thereafter the case will be adjudicated after affording an opportunity to the assessee and an order will be passed by the jurisdictional officer. However, in the instant case such procedure has not been followed. 9. The learned advocate appearing for the appellants would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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