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2019 (5) TMI 877 - HC - Service TaxValidity of Show Cause Notice (SCN) - Levy of service tax - fees collected by them towards internet fee and skill development fee - educational institution - petitioner would submit that the impugned Show Cause Notice has been issued without authority under law - HELD THAT:- Being a Show Cause Notice, it is settled law that it can be challenged under Article 226 of the Constitution of India only when it has been issued without authority under law. Even though the petitioner submitted that the impugned Show Cause Notice has been issued without authority under law, it is the case of the respondent that the impugned Show Cause Notice has been issued only in accordance with law. The impugned Show Cause Notice cannot be quashed by this Court. However, the respondent is directed to pass final orders, after considering all the objections raised by the petitioner - petition disposed off.
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