2022 (10) TMI 517

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....I JUSTICE C.V.BHASKAR REDDY Mr. Shaik Jeelani Basha, Learned Counsel for the Petitioner; Mr. B.Narsimha Sarma, Learned Counsel for Respondents No.1 and 2; Ms. B.Kavitha Yadav, learned counsel for Respondent No.3; and Mr. B.Arjun, Learned Counsel for Respondent No.4. Order: (Per the Hon'ble the Chief Justice Ujjal Bhuyan) Heard Mr. Shaik Jeelani Basha, learned counsel for the peti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve notice for personal hearing. That apart, there was no evasion of service tax. Therefore, the extended period of limitation of five years would not be available to the respondents. Rather, it is a case of double taxation. 5. On the other hand, Mr. B.Narsimha Sarma, learned counsel for respondents No.1 and 2 submits that notices for personal hearing were issued to the petitioner in the same ad....