2014 (7) TMI 581

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt of the court was delivered by M.R. SHAH J.-Rule. Mr. Y.N. Ravani, learned advocate waives the service of notice of rule on behalf of the respondents. 2. In the facts and circumstances of the case and with the consent of the learned advocates appearing on behalf of the respective parties, present special civil application is taken up for final hearing today. 3. By way of this petition u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itted that unfortunately the same could not be pointed out by the petitioner before the first adjudicating authority. He has relied upon number of documents which are produced before this court in support of his submission that as such the petitioner had already paid service tax within the stipulated time for which the order-in-original has been passed. Therefore, it is requested to allow the pres....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal has been passed now. 6. Heard Mr. Ankit Talsania, learned advocate appearing on behalf of the petitioner and Mr. Y.N. Ravani, learned advocate appearing on behalf of the respondents. 6.01 At the outset, it is required to be noted that it is the case on behalf of the petitioner that as such the petitioner had already paid the service tax within stipulated time for which the order-in-origi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....July 17, 2009 passed by respondent No. 1 as well as the impugned order dated July 13, 2010 passed by respondent No. 2 in order-in-appeal are hereby quashed and set aside and the matter is remanded to the adjudicating authority to consider the show-cause notice/matter afresh in accordance with law and on merits. It will be open for the petitioner to submit the documents which are produced by the pe....