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2014 (11) TMI 1023 - HC - Service TaxChallenge to the Show Cause notice - demand of service tax on import on drilling activities and levy of tax on import of taxes for the period from 1-4-2006 to 17-4-2006. - challenge to the Circular No. 80/10/2004/S.T., dated 17-9-2004 - Held that:- the impugned circular cannot be considered as sole evidence and not the sole guiding factor for issuance of show cause notice. Further, it is stated in the counter affidavit that the circular is of not the basis to levy service tax but to clarify the position. Hence, the petitioner need not have any apprehension about the circular, however, shall give reply to the notice and the respondent, in turn, shall consider the facts of the petitioner’s case and also bear in mind the principles pointed out by the Supreme Court by examining the scope of the Service Tax Act under Section 65(104a) and Section 65(105)(zzv) of the Finance Act. Hence, the challenge to the impugned circular is to necessarily fail and no ground is made to interfere with the impugned circular dated 17-9-2004 - Writ petition dismissed - Decided against the assessee.
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