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2021 (4) TMI 127 - HC - Service TaxMaintainability of petition - SCN was issued without Jurisdiction - Section 73(1) of the Finance Act, 1994 - dispute on question of facts - HELD THAT:- The petitioner has submitted that no services were being provided from the State of Rajasthan, whereas, a perusal of the show cause notice reveals that it has been averred therein that office of the petitioner was situated in the State of Rajasthan and the services were also being provided from the State of Rajasthan. Thus, the present case involves disputed questions of facts. Hence, the present case cannot be said to be a case where prima facie it is established that the show cause notice has been issued without jurisdiction. There are no ground for interference by this Court - petition dismissed.
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