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    <title>2021 (3) TMI 1017 - MADRAS HIGH COURT</title>
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    <description>The High Court quashed the impugned order directing a charitable institution to pay service tax, citing the institution&#039;s charitable activities. The court allowed the tax authorities to issue a show cause notice for adjudication within 60 days, granting the institution an opportunity to present defenses. The court emphasized completing the adjudication process within three months, permitting the institution to raise all defenses, including limitation. The institution was directed to respond to the show cause notice and the writ petition was disposed of with no costs.</description>
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    <pubDate>Wed, 17 Feb 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=405689</link>
      <description>The High Court quashed the impugned order directing a charitable institution to pay service tax, citing the institution&#039;s charitable activities. The court allowed the tax authorities to issue a show cause notice for adjudication within 60 days, granting the institution an opportunity to present defenses. The court emphasized completing the adjudication process within three months, permitting the institution to raise all defenses, including limitation. The institution was directed to respond to the show cause notice and the writ petition was disposed of with no costs.</description>
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      <pubDate>Wed, 17 Feb 2021 00:00:00 +0530</pubDate>
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