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2016 (3) TMI 628 - HC - Service TaxWhether show cause notice issued is erroneous or not - Matter decided without bothering for petitioner's explanation as he has not given any explanation of show cause notice - Held that:- the impugned notice is only a show case notice and it is not an order passed by the first respondent. Without filing their explanation and producing the necessary documents to substantiate their case, the first respondent will not be in a position to decide the matter in accordance with law. When the first respondent has stated that the petitioner is liable for service tax, it is for the petitioner to explain their contention by producing all the records before the first respondent stating that they are not liable for payment of service tax. The petitioner can be given a reasonable time for filing their explanation to the show cause notice raising all their objections and also all the documents to substantiate their contention. Therefore, the petitioner is at liberty to file their objections to the show cause notice issued by the first respondent. - writ petition dismissed - Decided against the assessee.
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