2025 (5) TMI 1833

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....nt. 2. Having regard to the controversy involved which is in a narrow compass, with the consent of learned advocates for the respective parties, the matter is taken up for hearing. 3. Rule returnable forthwith. Learned advocate Mr. Deepak N. Khanchandani waives service of rule on behalf of the respondents. 4. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has challenged the impugned order-in- original dated 31.01.2023 issued on 02.02.2023 by the respondent passed under section 73 of the Finance Act, 1994. (For short "the Service Tax Act") 5. Brief facts of the case are that the petitioner is a Doctor by profession and is running a clinic in the name of "Harsha Clinic". The services offer....

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.... the petitioner could not submit the reply in time before the impugned order is passed by the respondent on 31.01.2023. 10. Learned advocate Mr. Hardik Vora for the petitioner submitted that on perusal of the impugned order as well as show cause notice, the same are without jurisdiction as respondent could not have assumed the jurisdiction to levy service tax upon doctor as healthcare medical services are exempted under Notification No. 25/2012. 11. It was further submitted that though the respondent has taken into consideration the Notification No. 25/2012, but raised the demand only on the ground that the petitioner did not submit any reply to the show cause notice and that as per the information received from the income tax departm....