2021 (8) TMI 888

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....Standing Counsel for the O.P.s   ORDER 1. This is the second round of litigation concerning the show cause notices issued to the Petitioner by the Commissioner, Central Excise, Customs & Service Tax, Bhubaneswar-1 Commissionerate on 18th October, 2006 and 23rd October, 2006. 2. It appears that the aforementioned show cause notices was challenged by the Petitioner by filing Writ Petit....

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....y service tax as demanded in view of the clear position of law and catena of decisions of different High Courts and Supreme Court. But then, if according to the petitioner it is not liable to pay any service tax, it is open for it to file show cause before the concerned authorities highlighting his claim, enclosing all the relevant documents and also enclosing authenticated copy of the judgment pa....

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....ary, 2017 at 15.30 Hrs. 4. In response thereto, the Petitioner filed an exhaustive reply on 9th February, 2017 questioning the very jurisdiction of the authorities to continue the proceedings despite pendency of earlier writ petition. Thereafter the present writ petition was filed. When this writ petition came up for hearing on 16th February, 2017, this Court directed that further proceeding pu....

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.... proceeding with the earlier show cause notice despite the justification for keeping them in the Call Book coming to an end with the decision of the Larger Bench decided on 29th March, 2011. Nevertheless since the Petitioner's reply to the hearing notice filed by Petitioner on 9th February, 2017 is yet to be considered, the Court issues the following directions:   (i) The aforementio....