https://www.taxtmi.com/caselaws?id=399139 A writ challenge to a show cause notice proposing service tax and to the validity of an explanatory notification was not decided on merits at the writ stage. Because the dispute involved both factual matters and reliance on a Supreme Court decision, the petitioner was permitted to place all objections before the adjudicating authority. The authority was directed to consider the reply, examine the objection that the notification was ultra vires the Finance Act, 1994, and proceed on merits after giving due opportunity of hearing. The matter was remanded for fresh consideration in accordance with law. en-us Mon, 21 Sep 2020 00:00:00 +0530 Mon, 05 Oct 2020 07:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399139 A writ challenge to a show cause notice proposing service tax and to the validity of an explanatory notification was not decided on merits at the writ stage. Because the dispute involved both factual matters and reliance on a Supreme Court decision, the petitioner was permitted to place all objections before the adjudicating authority. The authority was directed to consider the reply, examine the objection that the notification was ultra vires the Finance Act, 1994, and proceed on merits after giving due opportunity of hearing. The matter was remanded for fresh consideration in accordance with law. Case-Laws Service Tax Mon, 21 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399139