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2018 (5) TMI 490 - HC - Service TaxValidity of service tax inquiry summons - Production of documents concerning the enquiry against the first petitioner relating to their liability to pay service tax under the Finance Act, 1994 - case of petitioner is that the first petitioner Board has no liability to pay service tax in respect of its transactions under the Finance Act, 1994 - Held that: - the issue to be decided in the said appeals as also in the writ petition is one and the same. In the circumstances, I am of the view that it may not be appropriate to permit the petitioners to raise the said issue collaterally in this proceedings - it would have been appropriate for the petitioners to approach the Appellate Tribunal referred to above for relief in respect of the summons which is impugned in the writ petition. Petition dismissed.
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