COBRA PERSONNEL & INTELLIGENCE SERVICE Vs. UNION OF INDIA, THROUGH SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. The respondents waive service. Taken up for final disposal.

(2.) The Petitioner has challenged the order dated 4 September 2015, passed by Respondent No.2-Additional Commissioner of Central Excise & Service Tax, Goa, to the extent of adjustment of the second installment of service tax.

(3.) The Petitioner is a proprietary concern, providing security services. The petitioner concerned belonged to Mrs. Shirlina Filomena Vaz e Fernandes, who was looking after the establishment. She suffered from cancer and subsequently, passed away on 18 July 2017. A show cause notice dated 27 June 2013 was served on the Petitioner in respect of the service tax dues. The Petitioner responded to the notice and further proceedings ensued.