TaxTMI 
TaxTMI 
2018 (4) TMI 779
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.... Private Limited. This franchisee is owner of one team in the IPL, namely, Kolkata Knight Riders. An agreement of 21st April, 2008 with the petitioner was executed by this franchisee. 2. An intelligence was gathered, inquiry made and the service tax section of the Headquarter, namely, Central Excise Commissionerate, Rajkot issued summons, summoning the petitioner for inquiry. That inquiry culminated in an order against the petitioner, but what the petitioner terms is entirely one sided exercise contrary to the principles of natural justice. The petitioner could not attend the hearing on account of his personal difficulties and professional commitments. 3. The matter was carried in appeal and one Chartered Accountant firm was engage....
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....1st October, 2011, but the assessee failed to attend the same. It was adjourned to 16th, 19th and 20th November, 2012 and there was no communication from the assessee requesting for postponement of the personal hearing on both occasions. The officers say that there is due compliance with the principles of natural justice. 7. It is urged before the appellate authority and specifically that there was no notice to the petitioner. When the petitioner appeared through one Chartered Accountant Archit Agarwal, a specific plea was raised and that is that the order-in-original was communicated by Speed Post and another copy was made available on the petitioner's request by letter dated 6th February, 2015, which was received on 7th February, 201....
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....essee may have engaged a Chartered Accountant to give any clarification to the department. However, the issue pertains to a show cause notice issued on 4th November, 2011. The period covered is 1st October, 2008 to 30th September, 2011. Thus, this was a demand of service tax. Once the show cause notice was issued, the assessee filed a reply on 30th May, 2012, then, the assessee pointed out that there were certain professional commitments. There was an injury suffered by the assessee, he was operated upon and was undergoing rehabilitation upto November, 2011. His father also suffered massive heart attack and was unwell. There were professional commitments also. That is why he sought condonation of delay caused in filing of the appeal. That ....