2014 (5) TMI 101

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..... y a Municipal Corporation in discharge of its statutory duty, then Service Tax is not liable to be fixed. - If that be so, this is a ground which is to be raised by the petitioner before the assessing authority, who have issued the show cause notice and it would be for the assessing authority to consider this objection at the first instance and take a decision. Thereafter, the order of the assessi .....

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..... for the Petitioner. Shri Sushrut Dharmadhikari, for the Respondent. ORDER Challenging a notice issued by the Assistant Commissioner, Central Excise and Service Tax, Sagar on 13-9-2011 and 22-3-2010, asking the petitioner to show-cause as to why Service Tax as indicated in the said order be not recovered, petitioner has filed this writ petition. 2. Even though petitioner has tried t .....

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..... ised by the petitioner before the assessing authority, who have issued the show cause notice and it would be for the assessing authority to consider this objection at the first instance and take a decision. Thereafter, the order of the assessing authority is subject to appeal and further appeal and revision before the appellate authority and Tribunal and, therefore, at this stage interference into .....

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