https://www.taxtmi.com/caselaws?id=413258 The court partially allowed the Writ Petitions, quashing the Show Cause Notices for service tax and penalty under the Finance Act, 1994. The court emphasized adherence to legal provisions and circulars in tax matters, highlighting that coercive proceedings should not be initiated without proper jurisdictional facts. The decision underscored the necessity for fresh consideration due to the lack of essential elements in the impugned notices, as outlined in a Circular by the Central Board of Excise and Customs. en-us Wed, 11 Aug 2021 00:00:00 +0530 Thu, 07 Oct 2021 09:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413258 The court partially allowed the Writ Petitions, quashing the Show Cause Notices for service tax and penalty under the Finance Act, 1994. The court emphasized adherence to legal provisions and circulars in tax matters, highlighting that coercive proceedings should not be initiated without proper jurisdictional facts. The decision underscored the necessity for fresh consideration due to the lack of essential elements in the impugned notices, as outlined in a Circular by the Central Board of Excise and Customs. Case-Laws Service Tax Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413258