Held - As seen from the impugned order dated 05.04.2022, there is no reference to the reply dated 25.02.2022 and the said reply has also not been considered in the impugned order. The respondents have also placed before this Court the speaking order, dated 05.04.2022, which they claim was also uploaded in the web portal along with the summary of the order. The same is disputed by the petitioner, who would contend that only the summary of the o.....

Held - Categorical conclusive findings have been recorded in the show-cause notice after considering the submissions of the petitioner and the respective Boards/University. Similar conclusive findings have also been recorded in the show cause notice issued to M/s Rajan Travels, the petitioner in Special Civil Application No.7414 of 2019. Under the circumstances, the issuance of the impugned show-cause notices is merely .....

Held - The petitioners contend that the said activities do not come within the purview of service tax. When the opportunity of hearing is given, it is well within the domain of the petitioners to explain the fact that the activities carried out by them are not within the taxable income. Thereafter, after consideration of the reply, if the authorities come to a finding that such activity comes within the service of taxable net, then in such a c.....

Held - What is required to be seen is whether the respondent had borne in mind the object for issuing a show cause notice while issuing the impugned show cause notice. The purpose of issuing a show cause notice is to intimate the party, who has to show cause as to what is the allegation against the said noticee, for which he as to respond. Therefore, show cause notice apart from being clear and unambiguous and specific, it should also be issue.....

Held - A perusal of copy of the order-sheet at Annexure P-11, shows that though the order is dated 5.5.2015, but it was signed by the officer on 15.5.2015. Haste in passing the order is evident from the fact that though the claim for consignment sales was only to the extent of ₹ 11,68,22,576/-, however, the rejection was for ₹ 35 crores. That shows that the officer was quite in a hurry to somehow pass order without even examining the recor.....

Held - Perusal of the show cause notice dated 31.08.2016 does not create an impression that there is any pre-meditated determination by the Commissioner of Customs. The Commissioner of Customs has put the petitioner to notice and has given an opportunity to the petitioner to produce evidence and also complies with the principles of natural justice in as much as it offers an opportunity of a personal hearing.

The judgments Siemens Ltd.(su.....