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TMI Blog2017 (4) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, namely, puchase/delivery of goods, namely, vehicles/spare parts, sale of the goods, the servicing of the vehicle parts and customer satisfaction etc. - this matter does not come within the exceptions carved out and noticed above. The show cause notice will have to be adjudicated independent of the version the Revenue projects and places before this court. There is a distinct obligation in the adjudication officer. In these circumstances, by clarifying that the adjudication shall proceed without in any manner being influenced by the stand of the Revenue reflected in the affidavit in reply so also on its own merits and in accordance with law, that all contentions, including those in this writ petition can be raised, we dispose of the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gentlemen, Sub: Service Tax enquiry-reg An enquiry to ascertain facts relating to payment of Service Tax is being carried out under the provisions of Chapter V of the Finance Act, 1944. 2. In connection with the above enquiry, the following documents/information for the period from July, 2012 till April, 2015 are required by this office:- (i) Amount of Incentive/Bonus received from M/s. Maruti Suzuki India Ltd., if any, (ii) Details of Service tax paid on the aforementioned Incentive/Bonus and proof of payment thereof. 3. The above information/documents are sought under the provisions of Section 83 of Chapter V of the Finance Act, 1994 read with Section 14 of the Central Excise Act, 1944. Yours faithf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1994. It is an incentive received from the MUL under taxable head of business auxiliary service and defined under section 65(19) of the Finance Act, 1994. Mr. Raichandani would submit that this order has been accepted by the Department. Now, with very same allegations, a fresh show cause notice has been issued and that too during the pendency of this writ petition. This court, therefore, must proceed to decide as to whether that show cause notice is maintainable or otherwise. 5. Mr. Raichandani would submit that ordinarily this court would not entertain a challenge to a show cause notice and quash it in writ jurisdiction, however, if the show cause notice is ex-facie without jurisdiction, its issuance is completely vitiated in law, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection to the maintainability of the writ petition and submits that the copy of the show cause notice, on careful perusal, would reveal that the Revenue understands the controversy not as projected by Mr. Raichandani, but otherwise. She submits that the inquiry was initiated by the officers of Service Tax (III) Commissionerate, Mumbai against the petitioner. That was on the issue of non payment of service tax on incentives received from MUL and others. There were other issues as well. The investigation revealed that the petitioner before us had obtained Centralised registration with Pune II Commissionerate with effect from 7th May, 2015 and hence, the Additional Commissioner, Service Tax-III, Mumbai, by letter dated 16th February, 2016, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the sales price. They are traders/dealers in cars. However, the trading in goods being non taxable activity under the service tax up to 30th July, 2012, the activity was brought under negative regime or negative list from 31st July, 2012 onwards. The show cause notice alleges that the version of the petitioner could not be ascertained as throughout there was non-cooperation, the requisite information and details were not supplied. The supplying of the same was intermittent. The statement of one Mr.Nagesh Dattatraya Bhandary was recorded. On being asked about the stand on the incentives issued and non submission of the information during the period from April, 2011 to March, 2016, the statement of this gentleman was that they have n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he activity remains the same. We do not think that we should conclude the issue only by reading this subpara of para 14. Even if para 14 is to be read, it must be read with the preceding paragraphs and allegations therein. It may be that there is substance in the contention about the nature of the activity, but we cannot forget and overlook the fact that the law has indeed undergone a change. It is in these circumstances and when the allegations raised are post the law changing and as noted above, we do not think that we can go into the factual issues. The projection by Mr.Raichandani is that the activity is the same, the issue as understood is same as in the earlier round. That would require the matter to be probed and in further detail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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