TMI Blog2021 (4) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice served upon the Appellant under Section 73(1) of the Act of 1994 to explain as to why service tax specified therein should not be charged from the Appellant - Court should not interfere at the stage of show cause notice except where there is jurisdictional error or there is apparent absence of process of law. No such exceptional ground is made out. It is for the authority to conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for the Appellant submits that the 3rd Respondent issued a notice on 19.12.2020, stating therein that Appellant has not disclosed the facts of receiving amount from providing taxable service to evade service tax for the financial year 2015-16 2016-17. He submits that the notice is vague as to against which taxable service the Appellant has received the amount is not clearly mentioned. He furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is specifically mentioned in proviso that for the reason mentioned therein the period for the recovery is of 5 years. He further submits that the Appellant can very well approach the authorities by filing of the reply raising all the grounds which is argued before this Court and the authorities will consider the same. He submits that the notice Annexure P/1 is only a show cause notice which is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to which of services are taxable service upon which the Appellant collected the amount is not mentioned therein. The Appellant may file appropriate application before the department itself seeking clarification and he will be at liberty to submit the reply to the show cause notice raising all the grounds available to him. 6. Court should not interfere at the stage of show cause notice except ..... X X X X Extracts X X X X X X X X Extracts X X X X
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