2010 (1) TMI 217

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....the Respondent. [Order]. - The prayer in the writ petition is to quash a show cause notice dated 17-9-2009 issued by the first respondent calling upon the petitioner to show cause notice within a period of 30 days as to why service tax should not be demanded for the period from July, 04 to February, 05 under proviso to section 73(1) of the Finance Act, 1994 and as to why interest at applicable ra....

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.... submitted that the tax has already been quantified which shows that the show cause notice is an empty formality. 2. The learned counsel for the petitioner by placing reliance on the decision of the Hon'ble Supreme Court in Siemens Ltd. v. State of Maharashtra and others - 2007 (5) S.T.R. 3 (S.C.) = 2007 (207) E.L.T. 168 (S.C.) = (2006) 12 Supreme Court Cases 33 contended that the writ petition i....

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..... Paragraph 3 and 4 of the show cause notice has set out the reasons based on which the first respondent has stated that the prima facie the contention of the petitioner is not tenable. I find that there is no predetermination of the issue or any foregone conclusion arrived at by the first respondent. In paragraph 5, of the show cause notice the petitioner has been given opportunity to submit his ....

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.....T. 168 (S.C.) = (2006) 12 Supreme Court Cases 33 has no application to the facts of the present case. Further the question whether the extended period could be invoked or not is also a factual question which should be best left to the adjudicating authority to decide based on the reply to be submitted by the petitioner and the documents, if any, to be produced. This issue, therefore cannot be gon....