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TMI Blog2020 (3) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... onsultative process that has been followed in this case - HELD THAT:- Evidently, the pre-adjudication/consultation envisaged is with the Assessing Officer and not with the Audit Commissioner and this error has been rectified by order dated 09.01.2020. To this extent paragraph 11 of the impugned show cause notice is set aside. With the regularisation of the procedure, proceedings under the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16.12.2019: 2.Mr.M.A.Mudi Mannan is agreeable to the Assessing Authority/2nd respondent affording a pre-decisional consultative hearing, at this stage. Learned Senior Standing Counsel for the respondents also expresses no objections to this suggestion of hearing the petitioner by way of pre-adjudication consultative process, prior to proceeding with the show cause notice, if at all. 3.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsturction agreement as composite works contract and discharging Service tax @ 40% of the gross amount - V.O. Chidamparanar Port, RITES and DBGT projects Point No.3: Incorrect adoption of value on Works Contract Service on office and lab interior work (Alex Stewart International P Ltd. Point No.4: Incorrect adoption of value on Works Contract Service on Maintenance or R epair of immov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice, where the Officer refers to the discussion that the assessee has had with the Audit Commissioner and, based on such discussion, comes to the conclusion that there would be no purpose served by preadjudication/ consultation. 5. Evidently, the pre-adjudication/consultation envisaged is with the Assessing Officer and not with the Audit Commissioner and this error has been rectified by or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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