https://www.taxtmi.com/caselaws?id=251433 A writ petition under Article 226 will ordinarily not be entertained against a service tax show cause notice where an effective statutory remedy is available and the notice is not shown to be wholly without jurisdiction. A plea that the transaction was already taxed under VAT, or that service tax is otherwise not leviable, does not by itself render the notice jurisdictionally void. Questions of taxability, overlapping levy, and available defences must first be examined in the statutory adjudication process, and the assessee must raise those objections before the adjudicating authority. en-us Wed, 20 Nov 2013 00:00:00 +0530 Sat, 13 Sep 2014 13:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251433 A writ petition under Article 226 will ordinarily not be entertained against a service tax show cause notice where an effective statutory remedy is available and the notice is not shown to be wholly without jurisdiction. A plea that the transaction was already taxed under VAT, or that service tax is otherwise not leviable, does not by itself render the notice jurisdictionally void. Questions of taxability, overlapping levy, and available defences must first be examined in the statutory adjudication process, and the assessee must raise those objections before the adjudicating authority. Case-Laws Service Tax Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251433