2019 (5) TMI 813

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....oner : MR GANDRA MOHAN RAO For The Respondent : MR B NARASIMHA SARMA ORDER: (per V. Ramasubramanian, J) Challenging an Order in original passed by the Commissioner of Service Tax, imposing a liability under Section 73(2) and other provisions, the petitioner has come up with the above Writ Petition. 2. Heard Mr.G.Mohan Rao, learned Counsel for the petitioner, and Sri B.Narasimha Sarm....

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....r not. 5. The respondents have filed a counter affidavit enclosing copies of the show cause notice, the Panchanama for service of show cause notice and the letters of intimation for personal hearing along with the returned postal covers. All these documents show that the respondents made genuine attempts to serve the show cause notices on the assessee by name Opportunity Media Private Limited, ....

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....that they had failed to intimate the change of address, as required by Rule 4 (5A) of the Service Tax Rules, 1994, and (b) that whatever is required to be done under Section 37(C) had been done by the respondents. 8. But the petitioner herein is a Company with which the assessee got amalgamated in the year 2017 and the factum of amalgamation was made known to the respondents only on 03.04.2017.....