https://www.taxtmi.com/caselaws?id=755856 The Karnataka HC dismissed a writ petition challenging a service tax show cause notice issued under Section 73(1) of the Finance Act, 1994. The petitioner, engaged in agricultural bore well drilling, claimed exemption under Section 66(D)(3). The court held that revenue authorities had jurisdiction to issue the notice invoking extended limitation period beyond 30 months. The petitioner was provided adequate opportunity to respond and attend hearings. The court ruled that challenging the notice's jurisdiction was premature, as the petitioner should first exhaust the statutory appeal remedy under Section 85 before invoking writ jurisdiction under Article 226. en-us Wed, 26 Jun 2024 00:00:00 +0530 Mon, 22 Jul 2024 08:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755856 The Karnataka HC dismissed a writ petition challenging a service tax show cause notice issued under Section 73(1) of the Finance Act, 1994. The petitioner, engaged in agricultural bore well drilling, claimed exemption under Section 66(D)(3). The court held that revenue authorities had jurisdiction to issue the notice invoking extended limitation period beyond 30 months. The petitioner was provided adequate opportunity to respond and attend hearings. The court ruled that challenging the notice's jurisdiction was premature, as the petitioner should first exhaust the statutory appeal remedy under Section 85 before invoking writ jurisdiction under Article 226. Case-Laws Service Tax Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755856