Service Tax – Laying of pipeline for drinking water – Show Cause Notice Challenged – Not an indiscriminate notice without application of mind – Adjudicating Authority should decide

The present notice to show cause is not one where the question of limitation can be decided straightaway on law without adverting to intrinsic facts. It is also not a case where it can be said that the revenue has sent an indiscriminate show cause notice without proper application of mind. Issues require to be adjudicated by the adjudicating authority and the show cause on the grounds urged cannot be lance-ted. IN THE HIGH COURT OF DELHI WP(C) No. 8284/2010 M/s L R SHARMA & CO. Vs UNION OF INDIA & ORS Deepak Mishra, CJ and Manmohan, J Dated: December 13, 2010 The prese...