https://www.taxtmi.com/caselaws?id=301474 A show cause notice proposing service tax on licence fee paid for catering operations in railway trains was not quashed in writ jurisdiction because it raised disputed and mixed questions of fact and law, including alleged suppression of facts and the tax character of the activity. The Court applied the settled rule that interference at the notice stage is justified only where the notice is without jurisdiction, shows manifest bias, or reflects a concluded or pre-determined mind. As the notice merely called for an explanation before adjudication and did not disclose such legal infirmity on its face, the writ petitions were treated as premature and the petitioners were left to contest the allegations before the adjudicating authority. en-us Wed, 26 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301474 A show cause notice proposing service tax on licence fee paid for catering operations in railway trains was not quashed in writ jurisdiction because it raised disputed and mixed questions of fact and law, including alleged suppression of facts and the tax character of the activity. The Court applied the settled rule that interference at the notice stage is justified only where the notice is without jurisdiction, shows manifest bias, or reflects a concluded or pre-determined mind. As the notice merely called for an explanation before adjudication and did not disclose such legal infirmity on its face, the writ petitions were treated as premature and the petitioners were left to contest the allegations before the adjudicating authority. Case-Laws GST Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301474