2021 (2) TMI 160

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....e Petitioner. Mr. J. B. Mishra, for the Respondents. ORDER P.C. 1. Heard Mr. Prakash Shah, learned counsel for the petitioner. 2. Challenge made in this Writ Petition is to the show cause-cum-demand notice issued by respondent No.3 on 30.12.2020 to the petitioner. 3. On a query by the Court as to why petitioner has not filed reply to the show-cause notice and instead has invoked ....

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....ommissioner of Service Tax, 2007(6) S.T.R. 181, where CESTAT has held that service tax cannot be recovered based on the returns shown in the income tax returns. He further submits that appeal filed by the service tax department before the Karnataka High Court was dismissed on the ground of maintainability whereafter service tax department approached the Supreme Court. Supreme Court dismissed the c....