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2024 (5) TMI 11 - MADRAS HIGH COURTChallenging the validity of show cause notice (SCN) - Recovery of Swachh Bharat Cess - service provided by the petitioner by putting in rail linings - exempted in terms of Sl.No.14(a) to Mega Exemption Notification No.25/2012-ST dated 20.06.2012 as amended by Notification No.6/2015-ST dated 01.03.2015 or not - HELD THAT:- This Writ Petition is premature and is therefore liable to be dismissed. The second respondent has issued the detailed Show Cause cum Demand Notice which may indicate the predisposition of mind in the said notice. The petitioner shall therefore file a detailed reply giving reason as to why the petitioner should not be held liable to pay the service tax for the service rendered by him by putting up the rail linings in the premises of the third and fourth respondents on behalf of the fifth and sixth respondents. This Writ Petition stands disposed of.
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