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2020 (2) TMI 47

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..... that the BSNL being the ultimate service provider has collected the service tax from the customers and paid service tax and therefore there cannot be any demand of tax for the Petitioner - HELD THAT:- The Petitioners should approach the First and Third Respondents for Adjudication of Show Cause Notice under the Finance Act - the First and Third Respondents are directed to pass appropriate order w .....

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..... ation dated 16.03.2010 in C.No.V/BAS/15/49/2009-S.Adjn., as it is without jurisdiction, seeking for issuance of Writ of Certiorari, to call for the records of the Second Respondent dated 16.04.2010 in C.No.V/ST/15/37/2009-CX.ADJ and quash the same. 2. In these writ petitions the petitioners have challenged the Show Cause Notices issued by the First and Third Respondents under Finance Act, 1994 .....

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..... ated 25.05.2007. 6. Order in Original No. 5 of 2008 dated 25.04.2008. 7. Order in M.P. No. 1 of 2008 in W.P(MD).No. 4014 of 2008 dated 29.04.2008. 7. Order in M.P. No.2 to 2 of 2008 in W.P. Nos. 12791 to 12796 of 2008 dated 27.05.2008. 8. Final Order No.977 of 2008 dated 10.09.2008. 9. Final Order No.1484 of 2008 dated 30.12.2008. 10. Order in Appeal No.5/205/2006 dated 01.05.200 .....

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..... the Finance Act by citing these decisions. 7. In view of the above decision, the First and Third Respondents are directed to pass appropriate order within a period of three months from the date of receipt of a copy of this order. While passing the order, the Respondents shall keep in mind the above cited orders. It is needless to state that before passing such order, the Petitioners shall be g .....

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