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TMI Blog2018 (1) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the Order-in-Original - matter remanded for frsh consideration - appeal allowed by way of remand. - Writ Petition No. 29381 of 2017 & WMP. Nos. 31651 to 31654 of 2017 - - - Dated:- 17-11-2017 - T. S. Sivagnanam, J. For the Petitioner : Ms. D. Naveena For the Respondents : Mr. S. Rajasekar, SPC ORDER Mr.S.Rajasekar, learned Senior Panel Counsel accepts notice for respondents 1 and 2. Heard both. Since the order passed by the first respondent dated 14.12.2012 and the consequential recovery notice dated 08.8.2017 issued by the second respondent have been challenged in this writ petition, notice to the third respondent is dispensed with. By consent, the writ petition itself is taken up for final disposal. 2. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax on rental arrangement services until 30.9.2011 vide its orders dated 14.10.2011 and 16.3.2015 respectively. 5. Therefore, it is submitted that the collection of service tax can be only from 01.10.2011. It is further contended that the impugned order passed by the first respondent is barred by limitation and that the first respondent invoked the extended period of limitation, which is unsustainable in as much as there has been no suppression of fact in a levy, which has been given retrospective effect. In this regard, reliance was placed on the decision of the High Court of Calcutta in the case of Infinity Infotech Parks Ltd. Vs. Union of India [reported in (2015) 85 VST 465]. 6. Without prejudice to the said submissions, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority, since such orders are invariably communicated by registered post. In any event, the petitioner should have filed an affidavit before the Appellate Authority clearly stating as to the date of receipt of the Order-in-Original and substantiate the same by producing necessary records. Only then, the Appellate Authority will be able to examine as to whether the averments made by the petitioner are factually correct and he will be well within his jurisdiction to call for a report from the Adjudicating Authority. 11. Considering the fact that the petitioner is a Local Body, manned by an Executive Officer without an Elected Body and considering the administrative issues faced by the Local Body, this Court is inclined to exercise its dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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