TaxTMI 
TaxTMI 
TaxTMI 
2020 (1) TMI 36
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....hikeyan P, IRS, Assistant Commissioner of Central Excise and Service Tax, Davangere Division, Davangere, the 1st Respondent. Annexure-B; Show Cause Notice dated 11/12/2015 bearing No. C.No. IV/16/22/2015 ST ADJN/1714 issued by the Assistant Commissioner of Central Excise & Service Tax Davangere Division, C.R. Building, 'C' Block, Devaraj Urs Layout, Davangere -577 006, the 1st Respondent. Annexure-C; proceedings dated 15/09/2015 bearing No.O.C.No.692/2015 issued by the Superintendent of Service Tax, Davangere Service Tax Range, C.R. Building, 'C' Block, Devraj Urs Layout, Davangere -6, the 2nd Respondent. Annexure-D : Proceedings dated 09/10/2015 bearing No.O.C.No.733/2015 issued by the Superintendent of Service Tax, Davangere Service T....
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....e dismissed vide order dated 12/03/2018, permitting the petitioner to file an appeal within thirty days and directed the Appellate Authority to consider the case on merits ignoring the question of limitation, if such an appeal is preferred within a period of thirty days. Pursuant to which, the petitioner has preferred an appeal before the Appellate Authority and the same came to be dismissed. Hence, the present writ petition. 3. Learned counsel Sri. Shanthaveeranna, K, appearing for the petitioner would submit that the Appellate Authority has failed to address the arguments advanced by the learned counsel for the petitioner inasmuch as the jurisdiction of the authority in passing the re-assessment order under Section 73 of the Service Tax ....
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....not the re-assessment order as contended by the petitioner and an order under Section 73(1) of the Act need not necessarily be preceded with any order passed under Section 72 of the Act. 6. It is further submitted that the Assistant Commissioner has been assigned with the power to proceed with the proceedings under Section 73 of the Act and moreover, no objections were raised by the petitioner at the first instance, inasmuch as the jurisdictional aspect. The Appellate Authority has duly considered all these material factors in rejecting the appeal. If the petitioner is aggrieved by the order of the Appellate Authority, the appeal lies to the Appellate Tribunal in terms of Section 86 of the Act. The petitioner without exhausting the statuto....
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....evied or short-paid or erroneously refunded, the Central Excise Officer may, within [[thirty months]] from the relevant date, serve notice on the person chargeable with the service tax which has not been levied or paid or which has been short levied or short-paid or the person to whom such tax refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice. PROVIDED that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of - (a) fraud; or (b) collusion; or (c) willful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made thereunder....
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....sel for the petitioner in the case of Standard Chartered Finance Ltd, supra is not applicable to the present facts of the case. The said judgment was rendered in the context of the returns filed by the assessee under the Interest Tax Act, 1974 where no assessment order was passed. Much after the last date of the assessment year, the Assessing Officer has sought to re-open the assessment by issuing notice under Section 10 of the Act, 1974 and proceeded to re-assess the interest chargeable under the Act. The Commissioner (Appeals) had set aside the re-assessment order and this was upheld by the Appellate Tribunal and the High Court had reversed the said order. On further appeal before the Hon'ble Apex Court, it was held that there was no asse....