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2023 (4) TMI 1024 - HC - Service TaxExemption from Service tax - petitioner claims that as a Cantonment Board and being a Municipality they are exempted from paying Service Tax - writ petitions disposed off on the ground that at the stage of Show cause notice, writ petitions cannot be entertained - HELD THAT:- Admittedly, the Cuddalore Municipality case rendered by a learned Single Judge of this Court, has not been considered by the respondents in the impugned order and therefore, necessarily the impugned order has to be quashed and the matter will have to be remanded back to the respondent for fresh consideration on merits and in accordance with law within a time frame to be fixed by this Court. The matter is remanded back to the respondent for fresh consideration on merits and in accordance with law, within a time frame to be fixed by this Court - Petition disposed off.
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