HC dismisses petition challenging Jurisdiction to recover Service Tax demand

Laxmi Narayan Sahu Vs Union of India & Others  (Gauhati Cigh Court) Issue Raised Before High Court In all the writ petitions, the demand-cum- show cause notices of various dates issued by the Assistant Commissioner, Central Goods and Service Tax of the district of Dibrugarh and Guwahati respectively are assailed. The said demand-cum-show cause notices are purportedly issued under Sections 75, 76 and 78 in respect of a proceeding initiated under Section 73(i) of the Finance Act of 1994, for failure on the part of the petitioners from paying the service tax that are leviable upon them. In ...