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2011 (1) TMI 57 - HC - Service TaxWrit petition to prohibit the department from levying and collecting service tax on the commission received acting as agents for a number of south Indian Tea Estates in the marketing and sale of their tea overseas, under the head 'Business Auxiliary Services' - writ petition even before show cause notice – Held that: - revenue directed to issue a show cause notice and to give an opportunity of hearing to the petitioner before deciding the issues arising for his consideration relating to the payment of service tax by the petitioner. It would be open to the petitioner to substantiate its claims, by producing the necessary records. Thereafter, the respondent may pass appropriate orders on merits and in accordance with law, taking into consideration all the relevant aspects, including the decisions of the supreme Court cited by the petitioner, as expeditiously as possible.
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