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2014 (9) TMI 459 - HC - Service TaxChallenge to the issue of Show Cause Notice - renting of equipment with or without without transferring right - Business of leasing out equipments of Air Separation Plant to customers which produce the industrial gases - sub-section (zzzzj) of Section 65(105) of the Finance Act, 1994 - petitioner submitted that the petitioner is paying Value Added Tax and service tax is payable on this activity - Held that:- when the present petition is against the show cause notice and the petitioner has yet to respond to the same, present petition is not entertained and the same is dismissed. However, it is observed that all the defences which may be available to the petitioner under the law are kept open which the authority is bound to consider the same in accordance with law and on merits at the time of adjudication. - Petition dismissed - Decided against the assessee.
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