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2015 (1) TMI 995 - DELHI HIGH COURTComposite notice - Best judgment method - Held that:- composite nature of the show cause notices issued and impugned in these cases cannot be construed as ousting or depriving the petitioners right to appeal given that Section 73 which empowers the authorities to invoke the extended period of limitation has been expressly invoked. We are also of the opinion that the other questions pertaining to legality and jurisdiction as well as from their levying of the service tax given the nature of the petitioners activity can be suitably agitated before the adjudicating authority. - Commissioner of Service Tax, Delhi shall pronounce upon and decide all objections taken by the petitioner and replies to the show cause notices and deal with them expressly. In case of any adverse order, the petitioner is at liberty to avail the appellate remedies under Section 86 of the Finance Act, 1994. - Petition disposed of.
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