2017 (8) TMI 1009

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..... efore this Court is that the Service Tax can be levied only with regard to the retreading aspect excluding the cost of materials/goods. However, this aspect cannot be examined at this stage since the petitioner has not submitted themselves to the process of adjudication of the SCN - Therefore, the petitioner has to necessarily submit their objection to the impugned SCN - The writ petitioner is directed to submit their reply to the show-cause notice within a period of 30 days - petition dismissed - decided against petitioner.
T. S. Sivagnanam, J. For the Petitioner : Mr.A.N.Jaya Pratap For the Respondent : Mr.T.V.Krishnamachari ORDER Heard Mr.A.N.Jaya Pratap, learned counsel for the petitioner, Mr.T.V.Krishnamachari, the learned Centr .....

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..... , held that there is no dispute with regard to the assessment of the appellant therein on its turnover under the local State, insofar as payment of Value Added Tax on that component is concerned. After taking note of the said factual position, the Court held that the Asseessee was not liable to pay service tax on the total amount for retreading including value on materials / goods that have been used and sold in execution of the contract. Therefore, the learned counsel for the petitioner would submit that the impugned show-cause notice is to be quashed. 4. I have heard the submissions of learned senior standing counsel for the respondent. 5. Admittedly the petitioner has not submitted their objection to the show-cause notice, but have fil .....

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..... e within a period of 30 days from the date of receipt of a copy of this order and produce all materials available with them and on receipt of explanation, the second respondent shall fix a date for personal hearing and hear the authorized representative of the petitioner, peruse the documents including the Assessment Order under the TNGST and TNVAT Act and take note of the decision of the Supreme Court in Safety Retreading Co. Ltd., and pass a speaking order on merits and in accordance with law. The petitioner is entitled to raise all the contentions including the contention that the invocation of extended period of issuance of show-cause notice is unwarranted. No costs. Consequently, the connected miscellaneous petition is closed.
Case .....

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