2021 (3) TMI 799 - HC - Service Tax

Seeking leave of the Hon ble Court to withdraw SCN - Levy of Service tax - Legal service - HELD THAT - The purpose underlying the petition substantially gets worked out. This petition would not be an impediment in aforesaid intended action by the Respondent. Petition disposed off.

Summary

The Bombay High Court disposed of a petition challenging a show-cause cum Demand Notice issued to the Petitioner, as the Respondents stated that service tax is not applicable to the Petitioner who is an individual advocate providing legal services. The Respondents intended to withdraw the show-cause notice for an amount of Rs. 21,75,701 for the period October 2014 to June 2017. The court allowed the withdrawal of the notice.