TaxTMI 
TaxTMI 
2026 (2) TMI 952
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....ginal No.AC/GST & CX DVIN/ B-II/ST-616/2024, dated 30th August, 2024, for which application was made on 16th December, 2025 after receipt of letter dated 4th December, 2025 from the Bank of India, Sailashree Vihar Branch, Bhubaneswar contemplating recovery of outstanding arrear demands and assailing issuance of recovery notice dated 16th October, 2025 by the Assistant Commissioner GST & Central Excise, Bhubaneswar-II Division, Bhubaneswar vide order dated 6th October, 2025 for recovery of service tax demand, this writ petition invoking provisions under Articles 226 and 227 of the Constitution of India has been filed with the following prayer(s): "Under the facts and in the circumstances of the case, the petitioner prays the Hon'ble....
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....bundantly clear that the transaction in question does not fall within the scope of the Finance Act, 1994 at all. Therefore, the petitioner did not include the amount received from export of service to the clients in the service tax return in ST-3. 2.2. As it seems based on the income tax returns filed by the petitioner for the years 2014-15, 2015-16 and 2016-17, the Assistant Commissioner GST & Central Excise, Bhubaneswar-II Division, Bhubaneswar-opposite party No. 2 issued Show Cause Notice dated 25th September, 2020 to the petitioner contemplating adjudication under Section 73 of the Finance Act, 1994. The petitioner responded to said Show Cause Notice on 20th June, 2024. 3. Learned counsel appearing for the petitioner submitted tha....
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....ught to be levied with service tax falls outside the ken of the Finance Act, 1994. 3.3. It is alleged by the counsel for the petitioner that despite the Adjudication Order being shown to have been passed on 30th August, 2024, the same being not communicated to the assessee and non-supply of certified copy of such Order within a reasonable period, pre-supposes that such Order was never passed within the period of stipulated under Section 73 of Chapter-V of the Finance Act, 1994. 4. To meet such contentions of the learned counsel for the petitioner Sri Bismaya Anand Prusty, learned Senior Standing Counsel sought for an accommodation to obtain instruction on earlier date of hearing. The learned Senior Standing Counsel during course of he....
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....the Adjudication Order being supplied to the counsel for the petitioner in course of hearing of the present case, the Appellate Authority shall not raise issue of limitation in case appeal is filed within the period mentioned hereinabove. The petitioner shall file certified copy of the Adjudication Order within seven days from the date of delivery of such copy to him/authorized representative in consideration of application for grant of certified copy before the Appellate Authority. 6.2. Subject to compliance of statutory requirement(s), other than the limitation for filing appeal, the appeal shall be admitted and decided on merits without being influenced by any of the observations touching the merit of the matter hereinabove discussed.....
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....tion 66B reads as under: "Charge of Service Tax on services received from outside India.- There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent. on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed." 2. Rule 6A of the Service Tax Rules, 1994 stood thus: "6A. Export of Services.- (1) The provision of any service provided or agreed to be provided shall be treated as export of service when, - (a) The provider of service is located in the taxable territory, (b) The recipien....