At, High Court of Judicature at Allahabad
By, THE HONOURABLE CHIEF JUSTICE DR. DHANANJAYA YASHWANT CHANDRACHUD & THE HONOURABLE MR.JUSTICE DILIP GUPTA
For the Petitioner: Vivek Chaudhary, Pankaj Bhatia, Rahul Mishra, Advocates. For the Respondent: Ashok Singh, ASGI.
1. The petition seeks to question the legality of a notice dated 20 February, 2014 issued by the
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third respondent, namely, the Superintendent (Central Preventive), Customs, Central Excise & Service Tax, Meerut-1.
2. The notice which has been issued, as we read it, is merely advisory by which the petitioner has been advised that a service tax is payable since the service which is rendered is taxable service under Section 65 of the Finance Act, 1994. The petitioner has been advised to pay service tax in order to avoid any penal action.
3. Learned counsel appearing for the Revenue also states that the notice is merely advisory and, if the authority wishes to take any action, it can do so in accordance with law by issuing a show cause notice to the petitioner. We need not make any observation on that aspect as a notice is to be issued before determining the issue in accordance with law.
4. The petition is, accordingly, disposed of. There shall be no order as to costs.