Whether the petitioner (university) is liable to pay the service...

Whether the petitioner (university) is liable to pay the service tax on the rent received by it from the buildings let out by it? - Normally, a person is bound to reply to the show cause notice issued by the Authority and it is not appropriate for him to approach the Court without doing the same. However, in the instant case, the dispute does not pertain to quantification of service tax, but whether the respondents – Authorities have jurisdiction to demand service tax for the activity of petitioner-University in providing education. - It is not appropriate to relegate the petitioner before the adjudicating Authority - SCN set aside - HC

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