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2010 (12) TMI 79 - DELHI HIGH COURTLaying of pipeline - laying of long distance pipelines for the purpose of carrying of drinking water, sewerage, untreated effluent water for Delhi Jal Board – challenge to show cause notice – Held that: - There can be no bar that the petitioner cannot contend before the statutory authority that it is not liable to pay the service tax and hence, there is no necessity for getting itself registered. - the present notice to show cause is not a one where the question of limitation can be decided straightaway on law without adverting to intrinsic facts. It is also not a case where it can be said that the revenue has sent an indiscriminate show cause notice without proper application of mind. - In our considered opinion the same require to be adjudicated by the adjudicating authority and the show cause on the grounds urged cannot be lanceted.
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