Writ challenge to a show-cause notice failed where the jurisdictional objection was not made out for post-2006 service tax coverage.

A writ challenge to a show-cause notice was held not maintainable where the notice related to the period after 18.4.2006 and to services covered by Section 65(55b) of the Finance Act, 1994. The Court found that the earlier notice and the authority relied on by the petitioner did not govern the impugned notice, and the jurisdictional objection was not made out. On that basis, no interference in writ jurisdiction was justified against the notice.

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Issues: Whether the writ petition challenging the show-cause notice was maintainable on the ground of lack of jurisdiction and non-taxability of the services for the period in question.

Analysis: The notice under challenge related to the period subsequent to 18.4.2006 and to services covered by Section 65(55b) of the Finance Act, 1994. The Court found that the earlier notice and the authority relied upon did not govern the present notice, and that the jurisdictional objection raised by the petitioner was not made out. No basis was found for interference in writ jurisdiction against the impugned notice.

Conclusion: The challenge to the show-cause notice failed and the writ petition was not maintainable on the pleaded jurisdictional ground.

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