2016 (3) TMI 628

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....akar For the Respondent : Mr. V. Sundareswaran ORDER The petitioner has filed the above writ petition to issue a Writ of Certiorari to call for the records on the file of the first respondent pertaining to the Show Cause Notice No.77/2015, dated 15.10.2015 and to quash the same. 2. The petitioner has challenged the show cause notice dated 15.10.2015 in this writ petition. The main cont....

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....es, the petitioner contended that the show cause notice issued by the first respondent dated 15.10.2015 is erroneous and liable to be set aside. 3. Mr.Joseph Prabakar, learned counsel appearing for the petitioner submitted that the Hon'ble Supreme Court in the judgment reported in 2007(218) ELT 647 (SC) [Union of India v. Vicco Laboratories] held that where a show cause notice is issued eit....

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....n, who is located in a non-taxable territory and received by any person located in the taxable territory. 6. Mr.V.Sundareswaran, learned Standing Counsel, appearing for the respondents submitted that since the first respondent had issued only a show case notice, the writ petition filed by the petitioner is not maintainable and the petitioner can be given liberty to file their explanation along ....

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....reported in 2007(218) ELT 647 (SC) [cited supra] shall not apply to the facts and circumstances of the present case for the reason that when the first respondent has stated that the petitioner is liable for service tax, it is for the petitioner to explain their contention by producing all the records before the first respondent stating that they are not liable for payment of service tax. 9. In ....