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TMI Blog2012 (10) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... ble under Section 65(55a) of the Finance Act, 1999, were made taxable w.e.f. 10.9.2004 by Finance Act, 2004 & the present show cause notice dated 21.10.2011 relates to the period 18.4.2006 onwards on the services as classified and defined under Section 65(55b) of the Finance Act, 1994.- against assessee. - WRIT TAX No. - 1104 of 2012 - - - Dated:- 5-10-2012 - Sunil Ambwani, And Aditya Nath Mitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut jurisdiction as the services in question were not taxable to service tax prior to 18.4.2006 and secondly on the ground that the earlier notice in respect of the same services was dropped. Reliance has been placed on Raza Textiles Vs. Income Tax Officer, Rampur, AIR 1973 SC 1362. A preliminary objection has been raised by the counsel appearing for the department that a writ petition under Arti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted by him on 22.11.2011 and 2.6.2012. We have gone through the order in original dated 29.4.2011 passed in pursuance to the previous show cause notice. The notice dated 21.10.2011, under challenge, is in respect of a period subsequent to 18.4.2006, and on services as defined under Section 65(55b) of the Act. In our opinion the principle of law laid down in the judgment in Raza Textiles V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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