TaxTMI 
TaxTMI 
2024 (8) TMI 97
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....show cause notice No.27/2021 ST, dated 20.10.2021 has been confirmed on the petitioner. 2. The operative portion of the impugned order reads as under: "(i) I confirm the demand of Service tax of Rs. 8,09,232/- (Rupees Eight Lakh Nine Thousand Two Hundred and thirty two only for the period from 01-04-2015 to 30-06-2017 under sub-section (2) of Section 73 of the Act; (ii) I confirm the demand of interest for the delayed payment of Service Tax from him at appropriate rates under Section 75 of the Finance Act, 1994 inasmuch as the Service Tax was not paid on its due dates; (iii) I impose a penalty of Rs 8,09,232/- (Rupees Eight Lakh Nine Thousand Two Hundred and thirty two only on him under Section 78 of the Act; (iv) I impose a penalt....
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....ga exemption Notification No.25/2012-ST, dated 20.06.2012 as amended by Notification No.6/2015-ST, dated 01.03.2015 would not apply to the petitioner. It is further submitted that the impugned order has been passed by comparing the profit and loss account of the petitioner filed for the purpose of Income Tax Act, 1961. Therefore, on this count also, the demand sustained in the impugned order, dated 29.09.2022 is liable to be quashed. 4. The learned counsel for the petitioner has also referred to the communication, dated 08.03.2024 of the Superintendent, North Range, Madurai i.e., 3rd respondent, wherein it is confirmed that the notices that preceded at the impugned order were not served on the petitioner. It is therefore submitted that the....
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.... on self-assessed returns that were required to be filed under the provisions of the aforesaid Act and Rules. Under these circumstances, to balance the interest of the petitioner and the respondent and to reduce the exposure to further interest, following orders are passed:- (i) The impugned Order in Original No.MAD-STASC- 143-2022 from file No.C.No.IV/09/27/2021 ST Adjn, dated 29.09.2022 confirming the demand in SCN.No.27/2021 ST, dated 20.10.2021 is quashed and the case is remitted back to the file of the 2nd respondent to pass fresh orders on merits and in accordance with law. (ii) The impugned Order in Original No.MAD-STASC- 143-2022 from file No.C.No.IV/09/27/2021 ST Adjn, dated 29.09.2022 shall be treated as addendum to SCN.No.27/....