High Court Quashes Service Tax Show Cause Notice for Non-Compliance with Mandatory Pre-Show Cause Consultation. Show cause notice demanding service tax set aside as tax authorities failed to conduct mandatory pre-show cause consultation required under CBEC circulars issued under Section 37B of Central Excise Act, 1944, for demands above Rs.50 lakhs....
The dispute arose from a writ petition filed by a company running non-air-conditioned rooftop restaurants challenging a show cause notice dated 30 December 2020 issued by tax authorities demanding ser...
