2004 (5) TMI 587 - HC - Service Tax

Summary

The Delhi High Court disposed of a writ petition regarding a circular issued on 05.11.2003. The court clarified that the circular cannot limit the scope of a statutory notification dated 20.06.2003. The assessing officer should consider exemptions based on the notification, and parties can proceed accordingly without the circular's influence. The court did not express an opinion on the notification's contents.