2013 (1) TMI 705

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....n rule 2(1)(d)(iv) of the Service Tax Rules, 1994 as ultra vires the Finance Act, 1994, and ultra vires articles 14 and 19(1)(g) of the Constitution of India;      (B) That your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, direction or order, quashing and setting aside proceedings initiated vide show-cause notice F. No. STC/420/ 0&A/2008 dated March 17, 2008 (annexure D)." 2. In the instant case, the petitioners have challenged the show-cause notice proceedings dated March 17, 2008 annexed at annexure D to the petition. In such notice the respondents have called upon the petitioners to show cause why:      "(i) Services of f....

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....stipulated time.      (vi) Penalty should not be imposed upon them under section 78 of the Finance Act, 1994 for suppressing the value of taxable services provided by them before the Department as discussed hereinabove with an intention to evade payment of service tax.      (vii) Penalty should not be imposed under the provisions of the erstwhile section 75A of the Finance Act, 2001 as much as they failed to make application for registration under the category of 'business auxiliary service within the stipulated time." 2. Such a demand is based on rule 2(1)(d)(iv) of the Service Tax Rules, 1994 and section 66A of the Finance Act, 1994 introduced with effect from April 18, 2006. 3. In short, co....