2009 (7) TMI 128 - HC - Service Tax

Non Issuance of Show Cause Notice - petitioner was directed to determine the correct value of the taxable service and to discharge the amount of service tax along with the amount of interest at the appropriate rates provided under the provisions of the Finance Act 1994 and the Rules framed thereunder and to file prescribed periodical returns on the basis of the compliance held that - The matter is remanded back to the respondent no. 3 for issuing show cause notice to the petitioner and thereafter to pass appropriate order according to law.

Summary

The High Court of Bombay set aside an order directing a petitioner to determine correct value of taxable service and pay service tax due, as no show cause notice was issued, violating principles of natural justice. The matter was remanded for proper procedure to be followed. Rule was made absolute with no costs.