2017 (7) TMI 453

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....run Kumar, AR for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein demand of Service Tax has been confirmed along with interest against the appellant for the period May, 2003 and January to March 2004. 2. The brief facts of the case are that the appellant is providing telecommunication services. As the appellant was not knowing their ....

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....unsel for the appellants submits that during the pendency of finalization of assessment, no show cause notice can be issued as held by the Hon'ble Apex Court in the case of CCE, Mumbai Vs. ITC Ltd., - 2006 (203) ELT 532 (SC), therefore, impugned order is to be set aside. 4. On the other hand Ld. AR opposed the contention of the Ld. Counsel and submits that as assessments are not finalized till ....

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....in the Hon'ble Apex Court observed as under:- "22. Whereas provisional duty is levied in terms of Sub-Rule (1) of Rule 9B, final assessment is contemplated under Sub-Rule (5) thereof by reason of which the duty provisionally assessed shall be adjusted against the duty finally assessed and in the event, the duty provisionally assessed falls short of or is in excess of the duty finally assessed, ....

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....have issued the impugned show cause notice dated 27-1-1988, without having finalised the assessment proceedings. As discussed above, the provisions of Section 11A get triggered only upon completion of the final assessment proceedings. In the instant case, at a point in time when the show cause notice dated 27-1-1988 was issued the assessment proceedings were undoubtedly incomplete. They were provi....