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2020 (4) TMI 172 - HC - Service TaxValidity of issuance of SCN - Demand of service tax - Post GST era - Case of petitioner is that the proceedings as per the said show cause notice has been initiated only as late as on 24.9.2018 after the repeal of the Chapter V of the Finance Act, 1994 and after it ceased to be in force with effect from 1.07.2017 - omission of provisions of Sections 173 and 174 of the CGST Act, 2017 - HELD THAT:- The impugned Ext.P4 proceedings dated 28.11.2019 issued by the 2nd respondent is essentially a show cause notice and the petitioner is yet to respond to the same. It is ordered that the petitioner Company may give their detailed written submissions/written objections in the matter and the initial objections may be with regard to maintainability and lack of jurisdiction and may also advert to the merits of the matter. The 2nd respondent will afford reasonable opportunity of being heard to the petitioner through authorised counsel and consider all the contentions of the petitioner both with reference to the maintainability, lack of jurisdiction etc. as well as the merits of the matter. Thereafter, after affording reasonable opportunity of being heard to the petitioner, the 2nd respondent will advert to all the above said contentions and should take a considered decision on the crucial issue as to whether the 2nd respondent has got jurisdiction in the matter, more particularly, regarding the tenability or otherwise of the above said contention raised by the petitioner that the 2nd respondent lacks jurisdiction in that regard and only if the 2nd respondent takes a considered view that jurisdiction is available, he can proceed and deal with the merits of the matter. Petition disposed off.
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