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2011 (3) TMI 1410 - HC - Service TaxWrit petition against show cause notice - whether the petitioners are covered and liable to pay service tax under the head ‘Business Auxiliary Services’. The said services became taxable by the Finance Act, 2003, whereby sub-section (zzb) to Section 65(105) was enacted – held that:- In the present cases, as noticed above, there are factual disputes which have to be thrashed out in addition to interpretation of provisions. We do not see any reason why we should entertain Writ Petition against show cause notice. It may be noted that in these two writ petitions no circular or letter issued by the Ministry of Finance, Department of Revenue, has been challenged or questioned. - The appellants are given liberty to file appeal within a period of 30 days of receipt of copy of this order.
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