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2021 (4) TMI 699 - HC - Service TaxRecovery of service tax not paid - time limitation for issuance of notice for recovery - validity of SCN - HELD THAT:- The notice is a show cause notice served upon the Appellant under Section 73(1) of the Act of 1994 to explain as to why service tax specified therein should not be charged from the Appellant - Court should not interfere at the stage of show cause notice except where there is jurisdictional error or there is apparent absence of process of law. No such exceptional ground is made out. It is for the authority to consider the reply submitted by the Appellant and decide the same at the earliest by speaking order in accordance with law - appeal dismissed.
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