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2017 (8) TMI 1009 - HC - Service TaxValidity of SCN - interest - penalty - Extended period of limitation - Held that: - Admittedly the petitioner has not submitted their objection to the show-cause notice, but have filed this writ petition challenging the SCN itself. The challenge to the SCN is not on the ground of lack of jurisdiction of the second respondent to issue the notice. What is sought to be canvassed before this Court is that the Service Tax can be levied only with regard to the retreading aspect excluding the cost of materials/goods. However, this aspect cannot be examined at this stage since the petitioner has not submitted themselves to the process of adjudication of the SCN - Therefore, the petitioner has to necessarily submit their objection to the impugned SCN - The writ petitioner is directed to submit their reply to the show-cause notice within a period of 30 days - petition dismissed - decided against petitioner.
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