https://www.taxtmi.com/caselaws?id=757205 The Bombay HC quashed a show cause notice (SCN) issued to the petitioner regarding alleged non-payment of service tax for FY 2013-14. The court held that the SCN was issued without jurisdiction since it challenged a scheme of arrangement approved by the HC under Sections 391 and 394 of the Companies Act, 1956, which had attained finality as no authority challenged it. The court followed a similar Gujarat HC decision in the same petitioner's case under excise law, where the SCN was quashed on identical grounds, and exercised discretion under Article 226 to set aside the impugned notice. en-us Tue, 13 Aug 2024 00:00:00 +0530 Mon, 19 Aug 2024 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757205 The Bombay HC quashed a show cause notice (SCN) issued to the petitioner regarding alleged non-payment of service tax for FY 2013-14. The court held that the SCN was issued without jurisdiction since it challenged a scheme of arrangement approved by the HC under Sections 391 and 394 of the Companies Act, 1956, which had attained finality as no authority challenged it. The court followed a similar Gujarat HC decision in the same petitioner's case under excise law, where the SCN was quashed on identical grounds, and exercised discretion under Article 226 to set aside the impugned notice. Case-Laws Service Tax Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757205