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2018 (5) TMI 788 - MADRAS HIGH COURTValidity of Show Cause Notice demanding service tax - Maintainability of petition - Jurisdiction - Mega Exemption Notification dated 20.06.2012 - renting of immovable property service - Held that: - what is being sought to be taxed is the renting of immovable property and not for excavation work. Therefore, if any remittance being made by the Contractor who has excavated the earth for the purpose of renting of immovable property, will not absolve the petitioner from the proposal made in the SCN. The jurisdictional issue, which is pointed out by the learned Additional Advocate General is not purely a jurisdictional issue as it primarily involves adjudication of facts. The writ petition is not maintainable and it is premature, for the reason that the impugned order in the writ petition is only a SCN and not an order for the petitioner to be aggrieved - petition dismissed being not maintainable.
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