https://www.taxtmi.com/caselaws?id=410265 A writ petition against a show cause notice will not ordinarily be entertained when the notice is issued by a competent authority and no mala fides or patent lack of jurisdiction is shown. The Court noted that the notices did not tax transmission or distribution of electricity itself, but alleged taxability of specific services such as works contract, rent-a-cab, manpower supply, goods transport agency and legal consultancy. As the dispute turned on classification and other factual questions requiring departmental adjudication on documents and evidence, the negative list argument was not a basis for interference at the threshold. The writ petitions were dismissed, leaving the notices to be adjudicated by the competent authority. en-us Wed, 07 Jul 2021 00:00:00 +0530 Wed, 28 Jul 2021 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410265 A writ petition against a show cause notice will not ordinarily be entertained when the notice is issued by a competent authority and no mala fides or patent lack of jurisdiction is shown. The Court noted that the notices did not tax transmission or distribution of electricity itself, but alleged taxability of specific services such as works contract, rent-a-cab, manpower supply, goods transport agency and legal consultancy. As the dispute turned on classification and other factual questions requiring departmental adjudication on documents and evidence, the negative list argument was not a basis for interference at the threshold. The writ petitions were dismissed, leaving the notices to be adjudicated by the competent authority. Case-Laws Service Tax Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410265