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TMI Blog2018 (11) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Petitioner has called in question the legality and correctness of the original Order No. 31/2016, dated 9-12-2016 at Annexure-D to the writ petition. 2. Petitioner is a proprietary concern registered with Service Tax Department for providing serviceable tax for "Manpower Recruitment or Supply Agency Services" for the period in question. The officers of the Service tax acting on the info ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m October, 2008 to March, 2013, in continuation of the show cause notice issued on 7-10-2009 proposing tax along with interest and penalty. On adjudication of the proceedings respondent No. 2 issued an order-in-original demanding service tax along with penalty. The said order dated 9-12-2016 at Annexure-D is challenged in this writ petition. 3. Learned Counsel for the petitioner would contend tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d vide order dated 30-1-2018 [2018 (11) G.S.T.L. 62 (Kar.)]. Assessee appeared before the adjudicating authority and the statements of the assessee were recorded. Now the petitioner cannot turn round and make allegations against the authority that no opportunity was provided before passing the order impugned herein. Petitioner-assessee has admitted that the collected service tax was not paid due t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical staff. It is only on the inspection conducted by the Department, non-deposit of service tax collected by the petitioner has come to light. In the circumstances, the petitioner cannot make any allegations against the adjudicating authority that no opportunity of hearing was provided before passing of the order. If the findings recorded by the adjudicating authority are not true, it would be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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