https://www.taxtmi.com/caselaws?id=754968 The HC set aside the tax authority's determination regarding the petitioner's tax liability under a show cause notice. The court found that the authorized officer erred by not considering payment certificates from PWD dated 1st September, 2016, and improperly rejected government-issued payment certificates merely because original work orders weren't disclosed. The matter was remanded to the adjudicating authority for fresh consideration within eight weeks, with directions to provide personal hearing opportunity and consider the Mega Exemption Notification dated 20th June, 2012, subject to Rs. 5,00,000 payment. en-us Thu, 27 Jun 2024 00:00:00 +0530 Thu, 04 Jul 2024 08:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754968 The HC set aside the tax authority's determination regarding the petitioner's tax liability under a show cause notice. The court found that the authorized officer erred by not considering payment certificates from PWD dated 1st September, 2016, and improperly rejected government-issued payment certificates merely because original work orders weren't disclosed. The matter was remanded to the adjudicating authority for fresh consideration within eight weeks, with directions to provide personal hearing opportunity and consider the Mega Exemption Notification dated 20th June, 2012, subject to Rs. 5,00,000 payment. Case-Laws Service Tax Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754968