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July 2015

2015 (38) STR 458 (All.)Daurala Sugar Works vs. UOI

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 1 mins
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Department cannot take any action on the basis of an advisory notice merely asking the assessee to pay service tax to avoid penal consequences.

Facts:
Department issued an advisory notice, which stated that the petitioner should pay service tax to avoid penal consequences. The legality of such advisory notice was questioned in this Writ Petition. The revenue also stated that the notice was merely advisory and if authority wishes to take any action, they can issue a Show Cause Notice.

Held:
There was no need to make any observation since no Show Cause Notice was issued. Accordingly, the writ Petition was disposed off.

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