2013 (11) TMI 1007

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....t the respondents by quashing the impugned letter C No. 20-ST/R-II/D-V/GZB-TCC/1407/12/623 dated 25.09.2012 issued by the respondent No. 2 along with demand computed by the respondent no. 1 (at Annexure P-1) by declaring that it is without any jurisdiction, against the provisions of law, arbitrary and against the principle of natural of justice; (B) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondents by declaring that the petitioner is not liable to pay service tax of Rs. 21.21 crores and interest thereon as mentioned in the impugned letter dated 25.09.2012; (C) issue such other writ/order/direction and further orders as the Hon'ble Court may deem just and proper in the facts and circu....

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....aring for the petitioner submits that the audit has been carried out illegally without any authority of law. He submits that the notice has been issued by an authority, who is not competent as it has no pecuniary powers to issue the notice. There is an order in the gist of objections of the audit party, directing DC/RO to take necessary action to recover the amount along with interest. The liability of service tax cannot be imposed without proceeding in accordance with Section 73 (1) of the Finance Act, 1994, unless a show cause notice is issued followed by adjudication. 7. Without going into the merits of the matter, Shri Mittal submits that the entire exercise has been done without any jurisdiction violating the principle of natural just....

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...., the person chargeable to service tax or to whom erroneous refund has been made, may pay the service tax in full or in part, as he may accept to be the amount of tax chargeable or erroneously refunded along with interest payable thereon under section 75 and penalty equal to one per cent of such tax, for each month, for the period during which the default continues, up to a maximum of twenty-five per cent of the tax amount, before service of notice on him and inform the Central Excise Officer of such payment in writing, who, on receipt of such information, shall not serve any notice under sub-section (1) in respect of the amount so paid and proceedings in respect of the said amount of service tax shall be deemed to have been concluded: Pro....