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2018 (10) TMI 1562 - HC - Service TaxValidity of show cause notice - Negative list of services - wheeling service provided to M/s. Tata Power Co. Ltd. for the period 1st July 2012 to 30th June 2017 - Section 66B of the Finance Act, 1994 - scope of SCN - Held that:- The impugned notice has itself come to a final conclusion that the charges of wheeling/transmission received by the Petitioners from allowing the use of its facilities by third parties would not fall within the negative list provided under Section 66D of the Act. Further it also records that the Report of the High Level Committee has been accepted by the Finance Ministry. Therefore, though the impugned notice is issued by the Additional Director General–Respondent No. 4 (who has come to the above conclusion), it is answerable to the Commissioner, CGST and CX. However, the above Adjudicating Authority is also an officer of the Ministry of Finance who would be bound by the report of the High Level Committee which has been accepted by the Ministry of Finance. The impugned notice dated 3rd April 2018 is stayed till the final disposal of this Petition.
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