Jurisdictional determination must precede service tax assessment, with further action stayed until the threshold issue is decided.

The HC directed the authority to first determine whether it had jurisdiction and whether the petitioner-society fell within the ambit of service tax before continuing with assessment steps. It also required the petitioner to produce the documents called for, but restrained further assessment action until the jurisdictional issue was decided. The operative effect was that jurisdiction and tax liability had to be addressed as a threshold matter before any further assessment could proceed.

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Issues: Whether the authority could proceed with assessment steps without first determining its jurisdiction and the petitioner-society's liability to service tax.

Analysis: The order required the authority to first decide whether it had jurisdiction and whether the society fell within the ambit of service tax, while directing the petitioner to produce the documents called for. It also restrained further assessment action until the jurisdictional issue was determined.

Outcome: The writ petition was disposed of with directions to decide jurisdiction first and to proceed further only thereafter, while requiring production of the specified documents.

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