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Service Tax - Highlights / Catch Notes

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Rejection of appellants’ challenge to Summons, summoning the ...


Appeal Dismissed: Court Upholds Jurisdiction of Second Respondent in Summons Dispute, No Grounds for Interference Found.

April 10, 2024

Case Laws     Service Tax     HC

Rejection of appellants’ challenge to Summons, summoning the appellants to appear before the Second respondent - The Court found that the second respondent had jurisdiction as per relevant rules and notifications, and the show cause notice directed the appellants to respond to the competent authority. - Although the summons was issued by the second respondent, the show cause notice directed the appellants to respond to the Commissioner of Central Excise and Service Tax 1, Commissionerate, Bengaluru. - Therefore, the Court concluded that there was no reason to interfere with the learned Single Judge’s order regarding jurisdiction.

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