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2010 (1) TMI 217 - HC - Service TaxScope of Show Cause Notice - SCN issued based on Audit Objection - Assessee (Petitioner) contented that it is in violation of principles of natural justice, since, when the second respondent had sent a communication on 21-5-2009 directing the petitioner to submit his reply to audit report, the petitioner promptly responded to the same on 25-6-2009 and without conducting any further enquiry the first respondent has issued the show cause notice. The other ground of attack is that the authority has already pre-decided the issue and the learned counsel relied upon the findings in paragraph 3 of the show cause notice, and submitted that the tax has already been quantified which shows that the show cause notice is an empty formality - Held that: u/s 73, the officer demanding service tax is required to issue a show cause notice on the person calling upon him to show cause why he should not pay the amount specified in the notice. Therefore, the quantification of the tax in the show cause notice is a statutory requirement and cannot be stated that the authority has pre-decided the issue - writ petition against issuance of SCN dismissed
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