9911796707
TMI Blog2019 (8) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... IA, THE SUPERINTENDENT, CENTRAL EXCISE AND OTHERS [ 2017 (10) TMI 975 - RAJASTHAN HIGH COURT] when the levy and collection of service tax on that activity was upheld - Post the introduction of the Central Goods and Service Tax Act, the Finance Act has been repealed. Nevertheless, Section 174(2)(c) prima-facie seems to preserve the levy in so far as any liability to pay tax was incurred by the ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 1994. It is also submitted that the basis for show cause notice appears to be some audit comments or objections, which cannot be the valid premise for imposition of the levy and collection of tax. 2. This Court by its judgment in Udaipur Chambers of Commerce and Industry Ors. vs. Union of India Anr. (D.B. Civil Writ Petition No.14578/2016) decided on 24.10.2017, uphel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns including the levy and extent of levy of service tax and other submissions which it wish to press before the concerned adjudicating officer. In that event, the said authority shall grant proper and reasonable opportunity and deal with each of such contention in a reasoned order to be made in accordance with law. 4. The writ petition is disposed of accordingly. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
