9911796707
TMI Blog2022 (8) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... , the authority has issued show cause notice only to the appellant, who is the service provider. Furthermore, the appellant s case is based upon the reply dated 03.06.2022 received from Executive Engineer, Hooghly Highway Division No.1, Public Works (Roads) Directorate. Thus, while declining to interfere with the order passed by the learned writ Court the respondent No.1 is directed to issue notice to the appropriate authority of the Public Works Department, Government of West Bengal and direct them to appear for a personal hearing and on which date the appellant shall also be directed to appear and after considering the submissions of the appellant as well as the authority from the Public Works Department, the show cause notice shall be ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax to M/s. Amar Construction Ref.: Your Memo No. Amar Kr. Saha/PWD/ST/16-17/17-18 dated 06.05.2022 and Amar Kr. Saha/PWD/ST/16-17/17-18 dated 19.05.2022 Sir, Apropos to the subject and reference above, this is to inform you that the dates of completion of Services provided by M/s. Amar Construction as mentioned by you were before July 2017 i.e. before the GST regime. Hence those services comes under the purview of the Service Tax Rules, 1994. Now this is to be mentioned herein that M/s. Amar Construction had not raised any claim for Reimbursement of Service Tax for the services rendered by them for those works along with payment deposit challan for Service Tax to this office which made this office unable to process any reimbursement of clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineer, Hooghly Highway Division No.1, Public Works (Roads) Directorate and also hear them when the show cause notice is adjudicated and not restrict the adjudication only in respect of the appellant. In the light of the above, while declining to interfere with the order passed by the learned writ Court we direct the respondent No.1 to issue notice to the appropriate authority of the Public Works Department, Government of West Bengal and direct them to appear for a personal hearing and on which date the appellant shall also be directed to appear and after considering the submissions of the appellant as well as the authority from the Public Works Department, the show cause notice shall be adjudicated on merits and in accordance with law an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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