2010 (11) TMI 237

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....pondent. [Order] . - Challenge in this writ petition is to the show cause notice issued by the Commissioner of Central Excise, Madurai in C.No.V/ST/15/110/2007-Adjn dated 23-10-2007 under Show Cause Notice No. 5/2007 (ST) OR No. 15/2006 dated 27-10-2006, calling upon the petitioner to show cause as to why the service tax on the educational cess payable for the period between 1-7-2003 and 30-....

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....ht of the stand taken by the respondents and also it is admitted by the learned Central Government Senior Standing Counsel that the liability of the petitioners has to be worked out only from 18-4-2006, hence both the writ petitions are allowed to the extent indicated above. No costs. Consequently, connected miscellaneous petitions are closed". 3. In view of the above said order, the learn....

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....the maintainability of this writ petition. According to him, what is under challenge is only a show cause notice and for that, the petitioner can very well submit his explanation. When there is such an efficacious alternative remedy available to the petitioner, according to the counsel for the respondents, this writ petition is not maintainable and the same is liable to be dismissed. 5. I have ....

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.... In respect of the question as to whether service tax is leviable, it is for the respondent to consider as to how and why the service rendered outside, but received in India is also liable for tax. If any such plea is raised in the explanation, the respondent shall consider the same strictly in accordance with law. 7. In view of the above, this writ petition is not maintainable. Without ex....