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2024 (2) TMI 1085

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..... NGOUDAR For the Petitioner (By Sri G. Natrajan, Senior Counsel for Sri Vadiraja Padakandla, And Miss. P Pooja, Advocates.) For the Respondents : (By Sri Girish Hulmani, Advocate for R1 And R2; Sri Shivaraj Ballolli, Advocate For R3.) ORDER Sri Girish Hulmani, learned counsel is directed to accept notice for respondents No. 1 and 2 and Sri Shivaraj Balloli, learned counsel is directed to acc .....

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..... impugned order and provide an opportunity to the petitioner to substantiate his claim before the 1st respondent. 5. Learned counsel for respondents No. 1 and 2 submits that the petitioner did not reply to the pre-conciliation notice and though replied to the show cause notice, did not furnish any documents to substantiate that the services rendered by him were exempted under the notification. He .....

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..... However, the petitioner did not attend the same. Therefore, a show cause notice was issued on 20.04.2021 calling upon the petitioner as to why service tax should not be imposed on the services rendered by the petitioner. The petitioner replied to the show cause notice stating that the services rendered are exempted from payment of service tax under the notification and therefore sought to drop th .....

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..... in this petition, and it is open for the petitioner to approach the appellate authority for redressal of his grievances. 11. Accordingly the petition stands dismissed, reserving liberty to the petitioner to file an appeal under section 85 and 86 of the Finance Act. The time spent in prosecuting this petition to be excluded for the purpose of computation of limitation period in preferring the appe .....

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