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2013 (9) TMI 792 - HC - Service TaxClassification - Business auxiliary service and business support service - Provisions of Section 65 - Held that:- show cause notice refers to prima facie findings in favour of the petitioner. The said paragraph deals with the reverse charge mechanism and the factum that the petitioner had claimed that R.R. Investors Capital Services Pvt. Ltd. had made certain payments of service tax. Accordingly, opinion formed states that brokerage amounting to ₹ 1,07,51,563/- was not taxable in the hands and at the end of the petitioner - Writ petitions against show cause notice especially in tax matters should not be entertained when alternative remedy under the statute is available. Otherwise it leads to delay and creates innumerable legal complications. Authorities including appellate authorities are persons who are specialists and can dispose of the cases at the earliest. The statute also provides for appeals so that a wrong order if passed can be corrected or rectified - Decided against assessee.
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