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TMI Blog2016 (3) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... suance of the 2nd show cause notice, contrary to the direction of this Court is liable to be set aside. Also the respondent cannot violate the orders of this court on the guise of filing an application for modification. If the respondents are really aggrieved over the order passed by this Court in the earlier Writ Petition, they should have filed modification petition at the earliest point of time. As already stated, even the modification petition has not yet been numbered and brought before the Court for hearing. Therefore, the show cause notice is set aside. - Decided in favour of petitioner - W.P.No.36494 of 2015, M.P.Nos.1 and 2 of 2015, WMP No.2383 of 2016 - - - Dated:- 4-2-2016 - M. Duraiswamy, J. For the Petitioner : Mr. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of three weeks from the date of receipt of copy of that order. This Court further directed the 2nd respondent to pass appropriate orders after considering the reply, filed by the petitioner and after granting an opportunity of personal hearing to the petitioner. 5. As directed by this Court, the petitioner filed its reply dated 17.04.2014 to the letter dated 28.03.2014 explaining why it is not liable to service tax, as alleged in the show cause notice and requested the 2nd respondent to grant an opportunity of personal hearing. 6. According to the petitioner, despite corresponding with the petitioner on day-to-day basis for various other matters, the 2nd respondent did not fix any hearing in the matter for almost one and half year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to submit their objections as to how they are not liable to pay the service tax, by treating the impugned proceedings as a show cause notice, within a period of three weeks from the date of receipt of a copy of this order. Thereafter, the respondent shall consider the same and pass orders in accordance with law, after giving an opportunity of personal hearing to the petitioner company. The respondent shall not take any coercive steps to recover the service tax till the final orders are passed. 9. When the respondent is bound by the directions given by this Court and when this Court had directed the petitioner to submit their objections by treating the impugned proceedings as show cause notice and when this Court directed the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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