https://www.taxtmi.com/caselaws?id=360224 A writ petition was held not maintainable to quash a show cause notice proposing service tax on renting of immovable property because the dispute depended on contested facts and the applicability of the Mega Exemption Notification. The Court noted that the notice related to renting of immovable property, not the excavation work relied on by the petitioner, and that entitlement to exemption under clause 13 of Notification No. 25/2012-Service Tax had to be established before the statutory authority. The petitioner was therefore required to file a reply and participate in adjudication rather than seek threshold interference. en-us Tue, 24 Apr 2018 00:00:00 +0530 Fri, 11 May 2018 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360224 A writ petition was held not maintainable to quash a show cause notice proposing service tax on renting of immovable property because the dispute depended on contested facts and the applicability of the Mega Exemption Notification. The Court noted that the notice related to renting of immovable property, not the excavation work relied on by the petitioner, and that entitlement to exemption under clause 13 of Notification No. 25/2012-Service Tax had to be established before the statutory authority. The petitioner was therefore required to file a reply and participate in adjudication rather than seek threshold interference. Case-Laws Service Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360224