https://www.taxtmi.com/caselaws?id=384074 The court ruled in favor of the petitioner, emphasizing that the Power Distribution Company lacked the legal authority to recover service tax without an adjudicatory proceeding. The recovery based on an audit objection was deemed illegal, and the enforcement of the Bank Guarantee was found to be without contractual violation. The judgment highlighted the need for proper adjudication by the Service Tax Department and directed the company to remit the recovered amount and restore the Bank Guarantee within a specified timeframe. en-us Mon, 01 Jul 2019 00:00:00 +0530 Wed, 04 Dec 2019 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384074 The court ruled in favor of the petitioner, emphasizing that the Power Distribution Company lacked the legal authority to recover service tax without an adjudicatory proceeding. The recovery based on an audit objection was deemed illegal, and the enforcement of the Bank Guarantee was found to be without contractual violation. The judgment highlighted the need for proper adjudication by the Service Tax Department and directed the company to remit the recovered amount and restore the Bank Guarantee within a specified timeframe. Case-Laws Service Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384074