2021 (3) TMI 378

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..... B. Mishra for Respondents. P.C. : Heard Mr. Shah, learned counsel for the petitioner and Mr. Mishra, learned counsel for the respondents. 2. On 27.01.2021, we had passed the following order which sums up the controversy in question:- "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. ....

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.... Central Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Alpa Management Consultants P. Ltd. Vs. Commissioner 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 o....

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.... basis of information retrieved from the Income Tax Department. However, upon verification respondents have now come to the conclusion that activities of the petitioner are not liable to service tax under the Finance Act, 1994 and to this extent, the show cause notice may be withdrawn. However, it is stated that certain clarifications are still needed regarding income from other sources. Relevant ....

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....ification. On receipt of such satisfactory clarification, the proceedings may be concluded by the adjudicating authority. 6. As the Honourable Court is seized of the case, it is requested that the petitioner may be directed to appear before the adjudicating authority for the clarifications as mentioned in Para 5 above." 6. Mr. Shah, learned counsel for the petitioner submits that in vi....