2010 (1) TMI 294

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..... S/Shri S.P. Kesarwani and Rajes Tripathi, Counsel, for the Respondent. [Order]. - Heard Sri Praveen Kumar, learned counsel for the petitioner, Sri S.P. Kesarwani, learned counsel appearing on behalf of respondent Nos. 2 to 5 and Sri Rajes Tripathi, learned counsel appearing on behalf of Respondent No. 6. 2. By means of the present writ petition, the petitioner is challenging the show ca....

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....ued, which the petitioner has replied. In the present writ petition, the petitioner is challenging the show cause notice on the ground that the petitioner is liable for service tax only on the labour charges and show cause notice issued with the view to levy service charges on the composite price is wholly unjustified and without jurisdiction. 3. Learned counsel for the petitioner submitted tha....

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....dicated by the respondent No. 3. He submitted that the writ petition is not maintainable against the show cause notice. Reliance is placed on the decisions of the Apex Court in the case of Dr. Shashan Bhalchandra Subhedar v. Commissioner of Customs, reported in 2001 (132) E.L.T. 26 (S.C.) and in the case of Special Director and Another v. Mohd. Ghulam Ghouse and Another, reported in - 2004 (164) E....

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....own. The show cause notice does not reveal that the authority has adjudicated the matter finally. He has stated the facts of the case and is also prima facie view and sought the reply of the petitioner. Therefore, the case cited by learned counsel for the petitioner is not applicable to the present case. Though the petitioner has already filed reply to the show cause notice, still it is open to th....