2010 (3) TMI 187

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.... J U D G M E N T The petitioner is challenging Ext.P4 'show cause notice' issued in connection with the liability to pay 'Service Tax'. The case of the petitioner is that Ext.P4 notice is beyond the competence and jurisdiction of the issuing authority as the transaction in question is in respect of the business conducted outside the state of Kerala. 2. Heard the learned counsel for the petit....

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....and secondary and Higher Education Cess not paid by them during the period from 01.04.2008 to 30.06.2009 under the category 'Courier Agency Service' should not be demanded and recovered from them under proviso to Section 73(1) of the Finance Act, 1994, read with Rule 6 of the Service Tax Rules, 1994; ii) interest on the delayed payment of Service Tax at the appropriate rate should not be demanded ....

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....eding is per-se wrong and illegal, as the 3rd respondent does not have any jurisdiction in respect of the transactions carried out by the petitioner outside Kerala and the petitioner is not liable to produce any such material before the said authority. In response to this, the learned Standing Counsel contends that, the petitioner is making use of the infrastructure available in Kerala and doing t....

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....ponse to Ext.P4 notice. Whether the petitioner should be relegated to the statutory authority, if the order to be passed by the authority pursuant to Ext.P4 notice, by availing alternative remedy or if interference should be made by this Court, exercising the discretionary jurisdiction under Article 226, will arise only on passing appropriate orders, by the concerned authority who issued Ext.P4, a....