2022 (10) TMI 517

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....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 petitioner; Mr. B.Narsimha Sarma, learned counse....

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....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 address as furnished in the writ petition. Four of tho....