https://www.taxtmi.com/caselaws?id=2899 The High Court clarified that a decision on liability for service tax was not predetermined by the show cause notice issued to the Petitioners. The Court emphasized the right of the Petitioners to make representations before any demand confirmation. Jurisdiction for proceedings related to the notice was directed to be in New Delhi due to the Petitioners' centralized operations. The Court highlighted the option for the Petitioners to register in New Delhi if liable for service tax, ensuring clarity and addressing concerns about multiple notices and centralized operations. en-us Wed, 21 Mar 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2899 The High Court clarified that a decision on liability for service tax was not predetermined by the show cause notice issued to the Petitioners. The Court emphasized the right of the Petitioners to make representations before any demand confirmation. Jurisdiction for proceedings related to the notice was directed to be in New Delhi due to the Petitioners' centralized operations. The Court highlighted the option for the Petitioners to register in New Delhi if liable for service tax, ensuring clarity and addressing concerns about multiple notices and centralized operations. Case-Laws Service Tax Wed, 21 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2899