9911796707
TMI Blog2023 (10) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr.V.Sundareswaran Senior Standing Counsel ORDER The petitioner has challenged the impugned show cause notice No.34/2022(ST) dated 25.04.2022 issued by the respondent. 2. It is the case of the petitioner that the impugned Show Cause Notice seeks to demand Service Tax allegedly payable by the petitioner for the period between June 2013-2014 to 2016-2017. 3. It appears that the petitioner had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 75(4)(b) of the Finance Act, 1994 was introduced in the year 2014. It is submitted that as per the said Section, it is specifically provided that in case proviso to Section 73(1) of the Finance Act, 1994 has been invoked and notices are issued, then adjudication has to be completed within a period of one year from the date of issuance of the Show Cause Notice. 7. It is submitted that in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner is aware of the amount of tax that was not paid by the petitioner. The petitioner has been issued with the letter dated 17.12.2018. That apart the petitioner has admitted the tax liability under the SVLDRS Scheme 2019, but has failed to pay the amount. 11. Considering the above, there is no merits in the present Writ Petition and the Writ Petition is liable to be dismissed and accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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