TMI Blog2017 (8) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... w-cause notice, but have filed this writ petition challenging the SCN itself. The challenge to the SCN is not on the ground of lack of jurisdiction of the second respondent to issue the notice. What is sought to be canvassed before this Court is that the Service Tax can be levied only with regard to the retreading aspect excluding the cost of materials/goods. However, this aspect cannot be examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has filed this writ petition challenging the show-cause notice issued by the second respondent demanding Service Tax for the period from 16.06.2005 to 29.08.2008 proposing to levy penalty and demand interest by invoking the extended period of limitation. The petitioner challenges the show-cause notice contending that the petitioner is engaged in the business of retreading of tyres and the invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter taking into consideration all the factual position in the said case, which was considered by the Assessing Officer, Appellate Authority and Appellate Tribunal, held that there is no dispute with regard to the assessment of the appellant therein on its turnover under the local State, insofar as payment of Value Added Tax on that component is concerned. After taking note of the said factual posi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y with regard to the retreading aspect excluding the cost of materials/goods. However, this aspect cannot be examined at this stage since the petitioner has not submitted themselves to the process of adjudication of the show-cause notice. In the Safety retreading case, cited supra, the matter travelled upto the Supreme Court exhausting all the remedies available under the Act. Therefore, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show-cause notice within a period of 30 days from the date of receipt of a copy of this order and produce all materials available with them and on receipt of explanation, the second respondent shall fix a date for personal hearing and hear the authorized representative of the petitioner, peruse the documents including the Assessment Order under the TNGST and TNVAT Act and take note of the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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