2013 (5) TMI 811

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...., for the Respondent. ORDER Heard learned counsel for the parties. 2. The petitioner though has challenged the garnishing order issued by the respondent with the plea that petitioner was never served with the assessment order, though it is alleged that the said assessment order was passed on 30-11-2011. 3. Learned counsel for the respondent filed brief counter affidavit and s....

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....India and wherein it has been held that petitioner is not liable to pay service tax. Therefore, limitation can start from the date of the receipt of the assessment order by the assessee, which is not received, and now the copy has been supplied to the petitioner along with the counter affidavit, therefore, it may be presumed that petitioner was served with the assessment order when copy was suppli....