Service tax demand notice challenged in writ, but objections had to be decided first through a reasoned departmental hearing

A writ petition against a service tax demand notice was not entertained at the threshold; the petitioner was directed to raise objections before the departmental authority. The Superintendent, Central Excise Range, was required to decide the objections by a reasoned order after giving an opportunity of hearing. Enforcement of the demand was stayed until disposal of the objection, provided it was filed within the stipulated time.

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Issues: Whether the writ petition challenging the service tax demand notice should be entertained, or the petitioner should be relegated to raise objections before the departmental authority.

Outcome: The petitioner was directed to file objections before the Superintendent, Central Excise Range, who was to decide the same by a reasoned order after giving an opportunity of hearing, and enforcement of the demand was stayed till disposal of the objection if filed within the stipulated time.

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