2021 (4) TMI 699

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....ACHANDRA MENON, CHIEF JUSTICE HON'BLE SHRI JUSTICE PARTH PRATEEM SAHU, JUDGE For Appellant : Shri Malay Shrivastava, Advocate. For Respondents : Shri Ramakant Mishra, Assistant Solicitor General. Judgment on Board Per Parth Prateem Sahu, Judge 1. Challenge in this appeal is to the order dated 10.02.2021 passed in Writ Petition (T) No. 13 of 2021, whereby the learned Single Judge dismissed....

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....for recovery of the service tax. Lastly, he submits that the notice issued is predetermined, the authorities have fixed the amount of service tax hence no purpose will be served in submitting reply to the notice before the department. He submits that the learned Single Judge has not taken into consideration all the points raised by the Appellant and hence the impugned order to be interdicted. 3. ....

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....s to why the Rs. 49,49,344/- could not be demanded from the Appellant under the provisions of the Act of 1994.   4. We heard the learned counsel for the parties. 5. Going through the provision under the Act of 1994 and the contents of the notice, we find that the notice is a show cause notice served upon the Appellant under Section 73(1) of the Act of 1994 to explain as to why service tax s....