2013 (10) TMI 1164

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.... order in original passed by the Additional Commissioner, Central Excise, Ranchi dated 31st December, 2012, is under challenge. For the reference, Writ Petition (Tax) No. 1290 of 2013 is treated as main matter. 2. Counsel appearing for the petitioner submits that petitioner is service receiver and the respondent no. 3 (in writ petition no. 1290/2013 is service provider). The service tax is to be levied from the service provider and not from the service receiver as per the Finance Act, 1994. Counsel Ms. Amrita Sinha has vehemently submitted that order in original passed by Additional Commissioner, Central Excise, Ranchi dated 31st December, 2012, insofar as it affects the present petitioner deserves to be quashed and set aside mainly for th....

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....the Constitution of India and therefore, the aforesaid paragraphs of the order in original passed by the Additional Commissioner, Central Excise, Ranchi dated 31st December, 2012 may kindly be quashed and set aside. 4. We have heard counsel appearing on behalf of respondent no. 1-2 & 4, who has submitted that it is true that no notice has been given to the petitioner nor any opportunity of being heard has been given to the petitioner nonetheless the observations made in the operative part of the order at (ii) and (iii) would not affect the petitioner as notice was given to the service provider i.e to the private respondent no. 3 in all these writ petitions and they are providing service to present petitioner. In fact, nothing is decided ag....

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.... compliance of this Order & in order to ensure the non recurrence of such incidents in future." for the following facts and reasons: (i) The aforesaid observations and directions are vital in nature and it affects the rights of present petitioner and these observations could not have been made by the respondent no.4 without giving any notice to the present petitioner. In the present case, the Additional Commissioner, Central Excise, Ranchi has not given any notice to the present petitioner and that is admitted in the impugned order {that is in internal page no. 10 of the impugned order running page 62 of the Writ Petition (Tax) No. 1290 of 2013}. (ii) Admittedly no opportunity of being heard has been given to the petitioner and without gi....