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2020 (10) TMI 113 - HC - Service TaxValidity of N/N. 1/2006-ST dated 01.03.2006 - Works Contract - levy of service tax - HELD THAT - Since the writ petition itself emanates from a show cause notice and also since the petitioner has touched upon certain factual aspects of the case, it would be appropriate to grant liberty to the petitioner to raise all his objections, including placing reliance on the decision of the Hon'ble Supreme Court in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. 2018 (2) TMI 1325 - SUPREME COURT . The petitioner is granted liberty to raise his objections by way of a reply to the show cause notice dated 02.03.2009, atleast within a period of 15 days from the date of receipt of a copy of this order - the matter is remanded back to the appropriate adjudicating authority.
Issues involved: Challenge to service tax notice based on Notification No.1/2006-ST dated 01.03.2006; Liberty granted to petitioner to raise objections and rely on Supreme Court decision.
Analysis: 1. Challenge to Notification Explanation: The petitioner challenged a show cause notice proposing service tax and interest, arguing that the explanation in Notification No.1/2006-ST dated 01.03.2006 was ultra vires to the Finance Act, 1994. The learned counsel cited the decision of the Hon'ble Supreme Court in Commissioner of Service Tax & Ors. Vs Bhayana Builders Private Limited & Ors. (2018) 3 SCC 782, where the issue was decided in favor of the assessee. Additionally, the counsel raised grounds related to factual aspects and merits of the case. 2. Remand to Adjudicating Authority: Considering that the writ petition stemmed from a show cause notice and that the petitioner discussed factual aspects, the court deemed it appropriate to grant liberty to the petitioner to raise all objections, including relying on the Supreme Court decision in the Bhayana Builders case. The matter was remanded back to the appropriate adjudicating authority, allowing the petitioner to submit objections within 15 days from the receipt of the court's order. The adjudicating authority was instructed to proceed based on the merits and in accordance with the law, providing the petitioner with a personal hearing opportunity, possibly through video conferencing, promptly. 3. Disposal of Writ Petition: In light of the observations made, the court disposed of the Writ Petition without imposing any costs. The connected miscellaneous petition was also closed accordingly, marking the conclusion of the legal proceedings in this matter.
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