- (1.) By this writ petition the petitioner is challenging the show cause notice dated 21-10-2011, on the ground that it is illegal, without jurisdiction, unauthorized in law and has been issued without application of mind and is barred by limitation. The petitioner has also challenged the notice on the ground, that no demand can be raised towards service tax against the petitioner in respect of services rendered by non-residents prior to 18-4-2006, as the petitioner has denied the receipt of services and it cannot be held to be a deemed service provider under Section 166(A) of the Finance Act, 1994 which has been given effect after 18-4-2006 by Finance Act, 2006. It is contended that the notice is without jurisdiction as the services in question were not taxable to service tax prior to 18-4-2006 and secondly on the ground that the earlier notice in respect of the same services was dropped. Reliance has been placed on Raza Textiles v. Income Tax Officer, Rampur, 1973 AIR(SC) 1362
(2.) A preliminary objection has been raised by the counsel appearing for the department that a writ petition under Article 226 does not ordinarily lie against the show cause notice. The earlier notice was in respect of the period prior to 18-4-2006. In the present case the services beyond the period 18-4-2006 are in issue. It is submitted that even the services by different notice relating to service tax on services classifiable under Section 65(55a) of the Finance Act, 1999, were made taxable w.e.f. 10-9-2004 by Finance Act, 2004. The present show cause notice dated 21-10-2011 relates to the period 18-4-2006 onwards on the services as classified and defined under Section 65(55b) of the Finance Act, 1994.
(3.) An objection has also been raised that the petitioner has not cooperated in inquiry prior to issuing show cause notice and has approached the High Court without waiting for the decision of the reply submitted by him on 22-11-2011 and 2-6-2012.;