9911796707
TMI Blog2025 (1) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... contractors in the writ petition that were filed before this Court. However, liberty has been granted to the assessee to participate in the proceedings, if they had not filed any reply. Since the notice was issued during the Covid 19 pandemic and the personal hearing also held during the Covid-19 pandemic, Court is inclined to set aside the impugned order and remits the case back to the first respondent to pass a fresh order on merits. Needless to state, the petitioner shall be heard before final orders are passed. The first respondent shall pass a final orders on merits and in accordance with law preferably within a period of 6 months from the date of receipt of a coy of this order. Conclusion - The extended period of time limit for recov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns for the above said period; (v) penalties should not be imposed on them under Section 78(1) of the Finance Act, 1994 as they had deliberately suppressed the facts with intent to evade payment of service tax. 3. The petitioner was also given three personal hearing notices. However, the petitioner failed to attend personal hearing and therefore the case taken up for adjudication pursuant to which the impugned order has been passed. Operative portion of the impugned order reads as under:- (i) I hold that the extended period of time limit for recovery of Service tax under proviso to Section 73(1) of the Finance Act 1994 read with Section 174 of the CGST Act, 2017 is invokable in this case. (ii) I confirm and demand the service tax amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The personal hearing was fixed on 30.11.2021 and thereafter on 22.12.2021 and 29.12.2021 which were communicated to the petitioner vide communication dated 14.12.2021 and 27.12.2021. 5. The petitioner appears to have claimed that the petitioner was entitled to exemption under Notification No.25/2012-ST dated 20.06.2012 on the services provided to various Government Department such as respondent nos.2 and 3. 6. This Court has already answered the issue partly against the contractors in the writ petition that were filed before this Court. However, liberty has been granted to the assessee to participate in the proceedings, if they had not filed any reply. Since the notice was issued during the Covid 19 pandemic and the personal hearing also he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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