2020 (3) TMI 378

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.... / Order / Decisions)<br>Dated:- 12-2-2020<br>WRIT APPEAL No.3794 OF 2019 (T-RES) - -<br>Service Tax<br>MR. RAVI MALIMATH AND MR. M.I.ARUN JJ. APPELLANTS (BY SRI. SREENATH .V.K, ADVOCATE FOR SRI. THOMAS VELLAPALLY, ADVOCATE) &nbsp; RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) &nbsp; JUDGMENT RAVI MALIMATH J., Aggrieved by the order dated 26.03.2019 passed in Writ Petition Nos.40985 ....

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....e extent of Rs. 1,33,73,768/- and paying Rs. 60,09,232/- by cash. Even though they had discharged their service tax liability fully, the staff at Mangaluru branch filed NIL half yearly returns in Form ST-3 for the periods 01.04.2013 to 30.09.2013, 01.10.2013 to 31.03.2014 and 01.04.2014 to 30.09.2014 in their anxiety to meet the deadline fixed for filing of the said returns. However, no revised....

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....ced before the jurisdictional Court. He was remanded to judicial custody and thereafter, released on bail. The petitioners were issued with the show cause notice dated 19.04.2017 asking them to show cause as to why the services rendered by the petitioner No.1 should not be considered as part of services and consequently why the amounts mentioned therein should not be demanded and recovered from th....

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....e himself and the adjudicating authority, which is inappropriate. However, while considering the totality of the circumstances of the case, the Court felt that an opportunity has to be provided to the petitioners to adduce any evidence to substantiate their case. All the rights and contentions of the parties were kept open. The proceedings were restored to the file of the Commissioner of Centra....