https://www.taxtmi.com/caselaws?id=77229 The court upheld the validity of the notice issued by the Assistant Commissioner regarding taxability under the Business Auxiliary Service (BAS) category. The petitioners' challenge was rejected as the court found the notice lawful under Section 83 of the Finance Act, 1994, and Section 14 of the Central Excise Act. The court emphasized the statutory duty to comply with such inquiries based on suspicion to determine tax liability. The writ petition was dismissed, the interim order was vacated, and no costs were imposed. en-us Fri, 19 Feb 2010 00:00:00 +0530 Wed, 23 Apr 2014 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77229 The court upheld the validity of the notice issued by the Assistant Commissioner regarding taxability under the Business Auxiliary Service (BAS) category. The petitioners' challenge was rejected as the court found the notice lawful under Section 83 of the Finance Act, 1994, and Section 14 of the Central Excise Act. The court emphasized the statutory duty to comply with such inquiries based on suspicion to determine tax liability. The writ petition was dismissed, the interim order was vacated, and no costs were imposed. Case-Laws Service Tax Fri, 19 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77229