2014 (2) TMI 1198 - HC - Service Tax

Legality of notice - Held that - notice which has been issued, as we read it, is merely advisory by which the petitioner has been advised that a service tax is payable since the service which is rendered is taxable service under Section 65 of the Finance Act, 1994. The petitioner has been advised to pay service tax in order to avoid any penal action. - need not make any observation on that aspect as a notice is to be issued before determining the issue in accordance with law. - Petition disposed of.

Summary

The High Court of Allahabad disposed of a petition challenging the legality of a notice advising the petitioner to pay service tax, stating that the notice is merely advisory and does not determine the issue. No costs were awarded.