2018 (5) TMI 1239

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....gement / Order / Decisions)<br>Dated:- 24-1-2018<br>W.P.(C.) No.2545 of 2018 - -<br>Service Tax<br>MR. P. B. SURESH KUMAR, JJ. For The Petitioner : Shri. Hybeen thomas, director For The Respondent : Sri N. Nagaresh, Assistant Solicitor General, Sri V. K. Shamsudheen, Central Board of Eccise and Custom JUDGMENT The petitioner is a hotelier. The writ petition is preferred challenging Ext....

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....nsactions which come under the purview of 'taxes on luxuries' and 'taxes on sale or on purchase of goods'. The petitioner is also challenging the notification providing for levy of service tax on 60% of the accommodation charges and Section 67 of the Finance Act, 1994 which does not provide for deduction of the value of transactions which have been subjected to Value Added Tax. 2. Heard the lea....

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....Bench of this Court in W.A.No.1125 of 2013 and connected cases and the matter is pending before the Apex Court and that Ext.P3 show cause notice is issued to protect the interest of the department in the event of a favourable decision in the said matter pending before the Apex Court. The said aspect is made clear in Ext.P3 show cause notice itself stating therein that further action on the same wi....

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....f the Apex Court in the matter pending before it as referred to in the notice, fairness demands that the petitioner be given a further notice before action is initiated against them in the event of the Apex Court taking a decision favourable to the Department. In the said view of the matter, the writ petition is disposed of directing that further proceedings pursuant to Ext.P3 notice shall be d....