TaxTMI 
TaxTMI 
2015 (10) TMI 1113
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Zonal Bench, Bangalore (for short CESTAT) by raising the following questions of law for adjudication. "i) Whether the Honourable CESTAT is justified in setting aside the Speaking Order dated 05.12.2002 passed by the competent adjudicating authority and confirmed by appellate authority, on the short ground of non-issuance of show cause notice when the respondent was suitably put on notice vide letter dated 17.08.2001 about the correct classification of the services provided by him and payment of service tax @ 5% for the period specified therein (from 07.07.1997 to 30.06.2001) and respondent filed 20 page explanation and fully utilized opportunity of personal hearing in view of the judgment of the Honourable High Court of Bombay in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....loma holder, a Graduate in Arts and one Mechanical Engineer. The respondent approached the Department seeking for issuance of Form ST-1 for registration in the category of Technocrats Technical Consultancy under Section 69 of the Finance Act, 1994. The Superintendent, Technical from the Office of the Deputy Commissioner of Central Excise, Vijayawada Division issuing a reply stating that respondent- firm could not be given registration as a scientific or technical consultancy services and suggested that their services would fall under the category of Consulting Engineer. The superintendent also advised the respondent to obtain registration as a consulting engineer for the services under the category of Consulting Engineer. In their anxiety, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the assessee, the Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise has in consequence of information in his possession, reason to believe that the value of any taxable service assessable in any prescribed period has escaped assessment or has been under-assessed or service tax has not been paid or has been short-paid or any sum has erroneously been refunded. " he may, in cases falling under clause (a), at any time within five years, and in cases falling under clause (b), at any time within one year, from the relevant date, serve notice on the person chargeable with the service tax which has escaped assessment or has been under-assessed or has not been paid or has been short- paid, or....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... proceedings under the statutory provisions of Service Tax and the Rules and procedural Regulations made therein, as such, the order of the Tribunal is unassailable and does not call for any interference by this Court. A perusal of the material placed on record reveals that it is an undisputed fact that the Tribunal had categorically recorded that no show cause notice was issued at any point of time and the order of the Commissioner was set aside on that ground. A perusal of Section 73 of the Finance Act which is extracted above leaves no manner of doubt that there is a requirement of issuance of notice by an authority who is not below the rank of Assistant Commissioner / Deputy Commissioner. The notice is required to state whether the n....