TMI Blog2024 (4) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal hearing, not provided to petitioner - exemption for the services provided to the Government - attachment of Bank Accounts of petitioner - HELD THAT:- This issue has already been decided by the Division Bench of the Principal Seat of this Court in W.P.No.24996 of 2019, dated 30.11.2022, wherein, similar contractors are directed to approach the appellate authority and it was held that wherev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a contractor under the PWD Department, Government of Tamil Nadu. The petitioner has claimed exemption for the services provided to the Government. The grievance of the petitioner is that the order impugned in this writ petitioner, demanding service tax along with penalty for the services executed by the petitioner, has been passed without issuing any show cause notice to the petitioner. Even t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untenanced as these petitioners are liable to tax. Therefore, wherever the Orders-in-Original have been passed, the respective petitioners are given liberty to file statutory appeal before the Appellate Authority subject to the compliance of the other requirements of pre-deposit the amount as is contemplated under Section 35F of the Central Excise Act, 1944 as made applicable to the Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 to 7199 of 2023, dated 10.04.2023. 4. In view of the above, this writ petition is disposed of with a liberty to the petitioner to file a statutory appeal before the Appellate Authority concerned within a period of four weeks from the date of receipt of a copy of this order and on such filing of an appeal, the same shall be considered by the Appellate Authority as expeditiously as possible in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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