Challenge on Service Tax Exemption on Emergency fire services: Orissa HC Restore matter for re-adjudication based on Notification [Read Order]

In a recent case, the Orissa High Court has restored the matter for readjudication against challenge on service tax exemption on emergency fire services based on the notification.

M/s.Fire & Safety Technology Service Pvt. Ltd., the petitioner submitted that, the impugned order dated 12th June, 2024 has been made by the adjudicating authority carrying demand of service tax. But his client is exempted from paying it as it is engaged in providing emergency fire services and the service stands exempted under notification dated 20th June, 2012.

The petitioner, not having received the impugned order, came to know of it on intimation of recovery proceeding. Hence, he is before this Court seeking interference.

Mr. A. Kedia, Junior Standing Counsel appears on behalf of Revenue Authorities and submitted that since the order was made ex parte, the contention could not be considered. He further adds that the order is appealable. The court is inclined to admit the writ petition because non-consideration of the contention amounts to a denial of hearing.

A division bench of Justice Biraja Prasanna Satapathy and Justice Murahari Sri Raman set aside the impugned order, and the matter is restored to the authority. Further held that “Within three weeks from date, the petitioner must communicate certified copy of the order and his contention to the adjudicating authority. The authority will then consider the contention and pass fresh order. In the event petitioner does not file his contention by 5th July, 2025, the impugned order will stand automatically restored.”

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