Harris Jayaraj Vs Joint Director (Madras High Court)
Madras High Court in the case of coverage of musician service within the meaning of section 65B(44) of the Finance Act dismissed the petition with direction to furnish reply to the show cause notice and accordingly issue can be adjudicated and decided by Adjudicating Authority.
Facts- This Writ Petition has been filed challenging the Show Cause Notice dated 23.10.2018 issued by the 1st Respondent u/s. 73 of the Finance Act, 1994. The main contention of the Writ Petitioner to challenge the Show Cause Notice dated 23.10.2018 is that insofar as the leviability of the Service Tax is concerned u/s. 65 B(44) of the Finance Act, 1994, the word ‘Service’ was explained that any activity carried out by a person for another for consideration and includes a declared service but shall not include: (a)(i) a transfer of title in goods or immovable property, by way of sale, gift or in any other manner etc.
Conclusion- Held that exactly the points that has been raised by the learned counsel appearing for the Petitioner who have challenged against the Show Cause Notice since has been answered by the said decision of the Coordinate Bench of this Court vide common Order dated 04.01.2024 in the matter of the Principal Commissioner of CGST and Central Excise, Chennai vs. M/s.Wunderbar Films Private Limited, in W.A.No.2638 of 2019 and etc. batch, by respectfully following the same, we are inclined to dismiss this Writ Petition also on same terms i.e., open to the Writ Petitioner to reply to the Impugned Show Cause Notice wherein it is for the Writ Petitioner to take whatever grounds/objections against the Show Cause Notice and accordingly the issue can be adjudicated and decided by the Adjudicating Authority/Assessing Authority/Revenue at an earliest point of time preferably within a period of four (4) weeks from the date of filing of the reply/objections by the Writ Petitioner.
