2020 (10) TMI 113

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the case, it would be appropriate to grant liberty to the petitioner to raise all his objections, including placing reliance on the decision of the Hon'ble Supreme Court in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [ 2018 (2) TMI 1325 - SUPREME COURT] . The petitioner is granted liberty to raise his objections by way of a reply to the show cause .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to the provisions of the Finance Act, 1994. 3. It is stated by the learned counsel for the petitioner that the issue involved in the present writ petition has been decided in favour of the assessee by the Hon'ble Supreme Court in the case of Commissioner of Service Tax Ors. Vs Bhayana Builders Private Limited Ors. reported in (2018) 3 SCC 782 . Apart from the decision of the Hon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... On such objections being raised, the concerned adjudicating authority shall take further course of action on its own merits and in accordance with law, after giving due opportunity of personal hearing to the petitioner, if necessary through video conferencing, as expeditiously as possible. 6. The Writ Petition stands disposed of accordingly. No costs. Consequently connected miscellaneous pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X