https://www.taxtmi.com/caselaws?id=765467 The Madras HC dismissed an appeal concerning service tax liability for paid courses. The original show cause notice was issued by the Commissioner but the final order was passed by the Joint Commissioner. The HC found this jurisdictionally impermissible under administrative law and the Finance Act, as a lower-ranking officer cannot pass final orders on proceedings initiated by a higher-ranking officer. The impugned order was set aside on technical grounds and remitted back to the Joint Commissioner for fresh consideration. The substantive issue of whether the services attracted tax liability was left open for determination by the competent authority. en-us Wed, 29 Jan 2025 00:00:00 +0530 Sat, 01 Feb 2025 08:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765467 The Madras HC dismissed an appeal concerning service tax liability for paid courses. The original show cause notice was issued by the Commissioner but the final order was passed by the Joint Commissioner. The HC found this jurisdictionally impermissible under administrative law and the Finance Act, as a lower-ranking officer cannot pass final orders on proceedings initiated by a higher-ranking officer. The impugned order was set aside on technical grounds and remitted back to the Joint Commissioner for fresh consideration. The substantive issue of whether the services attracted tax liability was left open for determination by the competent authority. Case-Laws Service Tax Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765467