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    <title>CONFIRMATION OF DEMAND WITH INTEREST AND PENALTY ON UNNECESSARY PERSON WITHOUT ISSUE OF NOTICE</title>
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    <description>Section 73 requires a show-cause notice and an opportunity of personal hearing before confirming service tax, interest and penalty. The case considered whether a non-assessee, not issued any notice, could be saddled with the noticee&#039;s tax liabilities; the authority imposed compensation obligations on the larger contracting party (DVC) on account of its supervisory role. The High Court required the assessing officer to explain the order&#039;s basis, stayed the impugned order against the petitioner, and preserved recovery from the original assessee.</description>
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    <pubDate>Fri, 05 Jul 2013 06:49:41 +0530</pubDate>
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      <description>Section 73 requires a show-cause notice and an opportunity of personal hearing before confirming service tax, interest and penalty. The case considered whether a non-assessee, not issued any notice, could be saddled with the noticee&#039;s tax liabilities; the authority imposed compensation obligations on the larger contracting party (DVC) on account of its supervisory role. The High Court required the assessing officer to explain the order&#039;s basis, stayed the impugned order against the petitioner, and preserved recovery from the original assessee.</description>
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