9911796707
TMI Blog2013 (1) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... wn rule 2(1)(d)(iv) of the Service Tax Rules, 1994 as ultra vires the Finance Act, 1994, and ultra vires articles 14 and 19(1)(g) of the Constitution of India; (B) That your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, direction or order, quashing and setting aside proceedings initiated vide show-cause notice F. No. STC/420/ 0&A/2008 dated March 17, 2008 (annexure D)." 2. In the instant case, the petitioners have challenged the show-cause notice proceedings dated March 17, 2008 annexed at annexure D to the petition. In such notice the respondents have called upon the petitioners to show cause why: "(i) Services of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stipulated time. (vi) Penalty should not be imposed upon them under section 78 of the Finance Act, 1994 for suppressing the value of taxable services provided by them before the Department as discussed hereinabove with an intention to evade payment of service tax. (vii) Penalty should not be imposed under the provisions of the erstwhile section 75A of the Finance Act, 2001 as much as they failed to make application for registration under the category of 'business auxiliary service within the stipulated time." 2. Such a demand is based on rule 2(1)(d)(iv) of the Service Tax Rules, 1994 and section 66A of the Finance Act, 1994 introduced with effect from April 18, 2006. 3. In short, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not press prayer 17A of the petition and agreed to appear before the departmental authorities in the pending show-cause notice proceedings. He would, however, contend that any demand of service tax for the period prior to April 18, 2006 would not be sustainable. Whatever be the position after April 18, 2006, by virtue of introduction of section 66A of the Finance Act, 1994, for the earlier period, the demand would not be sustainable. 8. In view of the above developments, we allow the petitioners to appear before the adjudicating authority, who, we are sure, will grant a full hearing to the petitioners and take a final decision in accordance with law bearing in mind the observations made by this court in the case of Commissioner, Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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