Judgment :- 1. Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that the impugned order, dated 10.2.2012, had been passed by the respondent, in Order-in-Original No.47/2012, relating to the non-payment of service tax, payable by the petitioner, under the category of 'Business Support Services', without a reasonable opportunity having been given to the petitioner. Therefore, the impugned order of the respondent, dated 10.2.2012, may be set aside, making it clear that it would be open to the respondent to pass appropriate orders, as per law, after giving an opportunity of hearing to the petitioner, to file his objections to the show cause notice No.754/2010, dated 16.11.2010. 3. At this stage of the hearing of the writ petition, the learned counsel appearing for the respondent had placed before this Court, a communication from the office of the Commissioner of Service Tax, dated 10.10.2012, stating that an opportunity would be given to the petitioner, with regard to the legitimacy of levying of service tax, under 'Business Support Services', as per the show cause notice No.754/2010, dated 16.11.2010. Thereafter, an appropriate order would be passed by the respondent in view of the objections filed to the said show cause notice. 4. In view of the above, the impugned order of the respondent, dated 10.2.2012, is set aside. The petitioner is permitted to file his objections, if any, to the show cause notice No.754/2010, dated 16.11.2010, within a period of six weeks from the date of receipt of a copy of this order. On receipt of such objections to be filed by the petitioner, along with the relevant records, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of eight weeks thereafter, after giving an opportunity of hearing to the petitioner. The writ petition is ordered accordingly. No cost. Consequently, connected miscellaneous petition is closed.