2008 (8) TMI 577

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....A. Sen, Advocate, for the Petitioner. Shri Tilak Bose, Sr. Advocate, for the Respondent. [Order]. -  The Court : In the writ petition the petitioner has challenged the Show Cause-cum-Demand Notice dated 25th June, 2008 issued by the Commissioner of Service Tax, Service Tax Commissionerate, Kolkata on the ground that it offends Section 67(3) of the Finance Act, 1994. It is submitted t....

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....include for the purposes of determining the taxable service the supply of free material to the petitioner and to that extent the Explanation appearing against Serial No. 7 in the table given in the Notification dated 1st March, 2006 would not be applied to the detriment of the petitioner. It is further submitted that the question of jurisdiction cannot be decided by the Assessing Officer. 2.&em....