2018 (10) TMI 478 - HC - Service Tax

Validity of SCN - case of the petitioner is that the said show cause notice is issued on the basis of Circular No. 151/2/2012-S.T., dated 10.02.2012 issued by the Central Board of Excise and Customs and, therefore, the Authority, which has issued the notice, is bound by the same - principles of natural justice - Held that - It is required to be noted that even in the show cause notice, it is specifically observed in paragraph No. 4 that noticee is deliberately not co-operating in the investigation process and delaying the matter intentionally - as the show cause notice is yet to be considered by the appropriate authority, we refuse to entertain the present petition, keeping all the defences which may be available to the petitioner open, which would be considered by the appropriate authority in accordance with law and on merit and thereafter pass speaking order - petition disposed off.

Summary

Issues:
Show cause notice for Service Tax demand, interest, penalties, and late fees.

Analysis:
The petitioner challenged a show cause notice demanding Service Tax, interest, penalties, and late fees under various sections of the Finance Act, 1994. The petitioner contended that the notice was issued based on a circular from the Central Board of Excise and Customs, arguing that the issuing authority was bound by it. The petitioner emphasized the need for the appropriate authority to consider the detailed show cause notice and provide a fair opportunity for the petitioner to present their case. The notice accused the petitioner of non-cooperation and intentional delays, which the petitioner disputed. The court declined to entertain the petition at that stage, allowing the petitioner to raise defenses before the appropriate authority, which would evaluate the case on its merits and issue a speaking order. The petition was disposed of with these observations.