- (1.) The petitioner company has filed the instant writ petition for quashing of the order dated 22.06.2012 (Annexure P15) passed by the Customs Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi.
(2.) In the present case, the petitioner company is engaged in the business of development and construction of residential complexes at various locations at Zirakpur (Mohali) in Punjab. The activity of the petitioner company is taxable service under the category of construction of complex services which have been made liable to service tax from 16.06.2005 vide notification dated 07.06.2005. As per the allegation of the revenue, the petitioner company provided the said services during the period from 1.7.2006 to 30.9.2007 without obtaining the requisite registration with the Department of Service Tax and failed to pay service tax amounting to Rs. 19,10,774/- in respect of value of Rs. 1,56,10,902/- received from the said services provided by them during the relevant period.
(3.) After issuing a show cause notice to the petitioner company, to which reply was filed, the Joint Commissioner, Central Excise and Service Tax vide order dated 2.1.2008 (Annexure P6) imposed a tax of Rs. 19,10,774/- along with penalty of equivalent amount under Section 78 of the Finance Act, 1994. Copy of the said order was sent to the petitioner company by registered post on 2.1.2008. Though against the said order the appeal could have been filed within 60 days of the receipt of the said order, yet the petitioner company did not file any appeal against the said order on the pretext that no such order was ever communicated to the petitioner company. It was alleged that when the petitioner company received the letter dated 1.8.2008 from the Superintendent, Central Excise and Service Tax, Range II with regard to payment of the service tax and penalty, the petitioner company came to know that such an order was passed against it. Consequently, on 8.9.2008 the petitioner company filed an appeal before the Commissioner (Appeals), Customs & Central Excise, Chandigarh along with stay application.;