9911796707
TMI Blog2023 (9) TMI 1662X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty - petitioners submits that he is not addressing arguments on merits with respect to Exhibit P6 orders-in original, but only on the manner in which the orders have been passed - HELD THAT:- Since there is some suspicion regarding the order dated 04.05.2023 that has been taken into consideration in the impugned orders, it would be appropriate to set aside those orders. Therefore, the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manner in which the orders have been passed. Earlier, before the GST regime, the petitioners were assessed for service tax. However, the said service tax was dropped by the adjudicating authority holding that activity of the petitioners were exempted from payment of service tax under Article 243G/W of the Constitution of India and also their activities come within the ambit of Notification No.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as passed after the passing of Exhibit P6 orders dated 30.03.2023, that order could not have found a place therein. 4. Be that as it may, since there is some suspicion regarding the order dated 04.05.2023 that has been taken into consideration in the impugned orders, it would be appropriate to set aside those orders. Therefore, I remit the matter back to the second respondent to pass fresh orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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