2017 (9) TMI 288 - SCH - Service Tax

Review of order - issuance of pre show cause notice - decision in the case of Commissioner of Central Excise, Customs & S.T. Versus Sanket Communications Pvt. Ltd. 2017 (9) TMI 236 - ORISSA HIGH COURT contested - Held that - The entire litigation arises out of the SCN under the Central Excise Act proposing to demand the payment of certain amount of Service Tax. In the circumstances, it is open to the petitioner to participate in the inquiry pursuant to the show cause notice and raise whatever objections that are available to the petitioner in law before the authority issuing the show cause notice - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition related to a show cause notice under the Central Excise Act for demanding payment of Service Tax. The petitioner can participate in the inquiry and raise objections before the issuing authority.