9911796707
TMI Blog2021 (6) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... very of Service Tax - electricity charges collected from the petitioner's lessees - demand of interest and penalty as well - HELD THAT:- This Court is unable to appreciate as to how the present writ petition is maintainable for the simple reason that the impugned proceedings is only a show cause notice calling upon the petitioner to show cause as to why the Service Tax is not recoverable from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12857 of 2021 - - - Dated:- 7-6-2021 - Honourable Mr. Justice V.PARTHIBAN For the Petitioner : Mr.S.Jaikumar For the Respondents : Mr.Hema Muralikrishna Standing Counsel ORDER The matter is taken up through web hearing. The case of the petitioner is that they are owners of the Shopping Complex known as Chennai Citi Centre located at No.10 11, Radhakrishnan Salai, Mylapore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the lessees and the amount payable by the lessees would be calculated on the basis of the charges paid by the petitioner to the TANGEDCO and the amount would be reimbursed by the lessees. 2. While the matter stood thus, a show cause notice was issued on 31.12.2020 demanding Service Tax to the tune of ₹ 1,94,78,868/- in respect of the electricity charges collected from the petitioner&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the explanation of the petitioner is not considered favourably and any adverse order is passed, then it is open to the petitioner to work out their remedies in a manner known to law. It is certainly not open to the petitioner to challenge the show cause notice itself before this Court and make an attempt to convince this Court on the factual submissions as to the maintainability of the show c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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