MACK INSURANCE AUXILIARY SERVICES (P) LTD. Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THE applicant filed this application under Section 96C of the Finance Act, 1994 (for short "the Service Tax Law"). The office of the Authority pointed out defects and consequently a notice was issued to the applicant to show cause as to why the application should not be rejected. Para 2 of the notice reads as under:

(2.) THE Authority is tentatively of the view that the said application is liable to be rejected on the following two grounds:

(3.) IN view of the reply quoted above, grounds (i) & (ii) in the show cause notice have to be confirmed.