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2014 (9) TMI 675 - HC - Service TaxValidity of show cause issued beyond limitation period - Non issuance of Show Cause treating the interim order of the High Court as stay - Held that:- there was no stay of any proceedings for recovery of tax in accordance with law. - The appellant (Revenue) appears to have misunderstood the interim orders of this Court and did not take any action by way of issuing a show cause notice to the assessee for recovery of service tax. It is only after the aforesaid writ petition was disposed of that the appellant issued a show cause notice to the assessee on 19-10-2005 seeking to recover Service Tax. The interim order passed by this Court did not stay service of notice, but only prevented the appellant from recovering tax, which was assessed ex parte and also required the assessee not to file the returns. - revenue's appeal dismissed - Decided against the revenue.
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