2007 (3) TMI 177

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..... e competent authority - Writ Petition (C) No. 1191,1192 & 1012 of 2006 - - - Dated:- 21-3-2007 - [Order per] - In the present matter a show cause notice has been issued to the Petitioners. Avowedly, the language employed in the show cause no appears to convey that a decision has already been arrived at by the Respondents that the Petitioners are exigible to payment of service tax. Our attentio .....

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..... pearing for the Petitioners, also expresses the grievance that the Petitioners have received show cause notices as well as summons from 7 Commissionerates across the country. He submits that the billing/accounting operations of the Petitioners are centralized at Delhi and, therefore, any information required by the Respondents would be available at Delhi. Mr. Nag, learned counsel appearing for the .....

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..... is disposed of. If the competent authority arrives at the decision that the Petitioners are exigible to payment of service tax, the Petitioners would immediately opt whether or not to register at New Delhi on the grounds that a centralized billing/accounting system is carried out from this city. If it does not so register, the Respondents would be at liberty to revive their show cause notices/sum .....

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