Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
Nature of activity - manufacture or service? - The fact of registration and payment of service tax was in the knowledge of the Revenue and as such it cannot be said that the appellant suppressed any facts with intent to evade payment of duty.
Nature of activity - manufacture or service? - The fact of registration and payment of service tax was in the knowledge of the Revenue and as such it cannot be said that the appellant suppressed any facts with intent to evade payment of duty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
