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2011 (4) TMI 11 - HC - Service TaxStage Carriage tour operating service tourist vehicles - spare bus permit Held that: - as the show cause notice was bad in law in not taking into consideration the purpot and intent of the direction issued by the Hon'ble Division Bench in paragraph 36 of the Judgment in The Secretary Federation of Bus Operators Association of Tamil Nadu (2001 (4) TMI 7 - MADRAS HIGH COURT) and consequently, the subsequent action/proceedings are also vitiated and the impugned orders are also bad in law department has been given liberty to issue fresh show cause notice
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