2019 (9) TMI 1147

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....muddin, JJ. For The Appellants : Mr. Sudip Kumar, Mr. S.K. Ghosh And Ms. S. Sinha For The Respondents : Mr. Somnath Ganguly And Ms. Manasi Mukherjee ORDER This is an appeal from a judgement and order dated 6th March, 2017 made in a writ application together with a connected application (W.P. 12307(W) of 2016 with C.A.N. 818 of 2017 M/s. Atindra Construction Pvt. Ltd. Vs. The Principal ....

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....e Commissioner Service Tax-II Commissionerate, Kendriya Utpad Shulka Bhawan, 180 Shantipally, Rajdanga Main Road, Kolkata-700 107. He had no jurisdiction to hear the show cause notice. By this show cause notice a substantial amount of service tax, interest and penalty under various heads of charge was demanded. By the Finance Act, 1994 as amended by the Finance Act, 2013 service tax was levi....

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.... by Audit Commissionerate, for which the Executive Commissioner or his representative will be invited to attend. The decision with regard to settlement of an audit objections after recovery of all dues or dropping of the unsustainable audit objections shall vest with the Audit Commissioner. Approved audit objections including those in which show cause notices are proposed to be issued should be co....

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....be the responsibility of Executive Commissioner.' Learned counsel for the respondents submitted that under the above circular the Principal Commissioner Service Tax Audit Commissionerate rightly issued the show cause notice in terms of the said circular by the 'Executive Commissioner'. Furthermore, it is to be adjudicated by the Commissioner as specified in paragraph 3 of the show cause notice.....