2024 (9) TMI 843 - HC - Service Tax

Demand of service tax and penalties - challenge to notices for recovery of government dues issued on 02.02.2024 - grievance of the writ petitioner is that the services rendered by the writ petitioner which have been found under the realm of Service Tax by the Assessing Authority is actually exempted under the Mega Exemption N/N. 25/12 dated 20.06.2012. HELD THAT - Issue Notice Returnable in four weeks. Matter be listed posted after four weeks to be listed on 17.07.2024.

Summary

The petition challenges an order confirming a demand of Service Tax and penalties. The petitioner claims services were exempted under a specific notification. The Standing Counsel argues the petition is not maintainable without further appeal to CSAT. Notice issued, returnable in four weeks. Stay on recovery demand until next hearing. Maintainability question left open.