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TMI Blog2016 (3) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is for the petitioner to explain their contention by producing all the records before the first respondent stating that they are not liable for payment of service tax. The petitioner can be given a reasonable time for filing their explanation to the show cause notice raising all their objections and also all the documents to substantiate their contention. Therefore, the petitioner is at liberty to file their objections to the show cause notice issued by the first respondent. - writ petition dismissed - Decided against the assessee. - W.P.No.39082 of 2015 & M.P.No.1 of 2015 - - - Dated:- 7-3-2016 - M. Duraiswamy, J. For the Petitioner : Mr. Joseph Prabakar For the Respondent : Mr. V. Sundareswaran ORDER The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice is issued either without jurisdiction or in an abuse of process of law, the writ court would not hesitate to interfere even at stage of issuance of show cause notice. 4. In the case on hand, according to the first respondent, the petitioner is liable for payment of service tax. However, contrary to the stand taken by the first respondent, petitioner contended that they are only service receiver and not service provider liable for service tax. 5. The respondents in their counter has stated that by Notification No.30/2012-ST, dated 20.06.2012, issued under section 68(2) of the Act, which came into effect on and from 01.07.2012, notified the recipient of service as the person liable to pay the entire service tax amount in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is for the petitioner to explain their contention by producing all the records before the first respondent stating that they are not liable for payment of service tax. 9. In these circumstance, I am of the view that the petitioner can be given a reasonable time for filing their explanation to the show cause notice dated 15.10.2015 raising all their objections and also all the documents to substantiate their contention. 10. Accordingly, I give liberty to the petitioner to file their objections to the show cause notice issued by the first respondent dated 15.10.2015, within a period of four weeks, from the date of receipt of a copy of this order and the first respondent is directed to consider the explanation given by the petitioner and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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