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2018 (10) TMI 99 - HC - Service TaxLevy of Service Tax - amount of royalty paid by the petitioner to the State of Jharkhand towards use of mineral resources - reverse charge mechanism - Held that:- Neither any show cause notice nor any adjudication upon the payment of service tax amount has been done by the respondents. As and when show cause notice is issued by the respondent upon this petitioner, a reply shall be given and such show cause notice shall be adjudicated upon by the respondents in accordance with law and on the basis of evidence on record. This petitioner appears to be a chance taking petitioner. In advance it is avoiding the liability which is not permissible in the eye of law. Petition dismissed.
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