https://www.taxtmi.com/caselaws?id=171146 The High Court declined to interfere with the proceedings regarding a works contractor's refund claim under the Finance Act, 1994 for work on exempted buildings not subject to Service Tax. The Court found the show cause notice valid, providing the petitioner an opportunity to contest refund eligibility. As the notice aimed at assessment rather than imposing liability, the Court dismissed the writ petition, stating it was not within its purview to decide on the claim's acceptance or rejection under Article 226. The petitioner's contentions were left open for future consideration. en-us Fri, 23 May 2014 00:00:00 +0530 Tue, 30 Jun 2015 14:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171146 The High Court declined to interfere with the proceedings regarding a works contractor's refund claim under the Finance Act, 1994 for work on exempted buildings not subject to Service Tax. The Court found the show cause notice valid, providing the petitioner an opportunity to contest refund eligibility. As the notice aimed at assessment rather than imposing liability, the Court dismissed the writ petition, stating it was not within its purview to decide on the claim's acceptance or rejection under Article 226. The petitioner's contentions were left open for future consideration. Case-Laws Service Tax Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171146