2017 (8) TMI 1009

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....r>T. S. Sivagnanam, J. For the Petitioner : Mr.A.N.Jaya Pratap For the Respondent : Mr.T.V.Krishnamachari ORDER Heard Mr.A.N.Jaya Pratap, learned counsel for the petitioner, Mr.T.V.Krishnamachari, the learned Central Government Standing Counsel for the first respondent and Mr.V.Sundaraswaran, learned counsel for respondents 2 and 3. 2. The petitioner has filed this writ petition cha....

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....reading Co.(P) Ltd., Vs. Commissioner of Central Excise Salem, reported in 2017 (48) S.T.R 97 (SC). The issue which fell for consideration was, whether in a contract for retreading of tyres, service tax is leviable on the total amount charged for, including value of materials /goods that have been used and sold in execution of contract. The Hon'ble Supreme Court, after taking into consideration al....

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.... petitioner has not submitted their objection to the show-cause notice, but have filed this writ petition challenging the show-cause notice itself. The challenge to the show cause notice is not on the ground of lack of jurisdiction of the second respondent to issue the notice. What is sought to be canvassed before this Court is that the Service Tax can be levied only with regard to the retreading ....

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....sessment under the TNGST Act and TNVAT Act, the Authority will not be able to take a decision what would be the quantum on which the Service Tax has to be remitted. Therefore, on the grounds raised by the petitioner, the impugned show-cause notice cannot be quashed. Hence, the writ petition is dismissed. The writ petitioner is directed to submit their reply to the show-cause notice within a per....