2007 (3) TMI 177

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..... show cause no appears to convey that a decision has already been arrived at by the Respondents that the Petitioners are exigible to payment of service tax. Our attention has been / drawn to para 10 of the Counter Affidavit which states that there is no procedure/mechanism under the Finance Act, 1994 which requires issuance of a show cause notice to a person prior to determination as to whether it .....

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..... titioners are centralized at Delhi and, therefore, any information required by the Respondents would be available at Delhi. Mr. Nag, learned counsel appearing for the Respondent, draws our attention to Section 69 of the Finance Act, 1994 which requires persons subject to the provision of Service Tax Act to register at a particular city. Show cause notices and summons have been issued from various .....

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..... alized billing/accounting system is carried out from this city. If it does not so register, the Respondents would be at liberty to revive their show cause notices/summons, if necessary, from other Commissionerates also. In these circumstances, we direct that the proceedings in the show cause notice be held at New Delhi and be decided by the competent authority at New Delhi. 3. The Writ Petition i .....

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