2018 (5) TMI 490 – KERALA HIGH COURT – TMI – Validity of service tax inquiry summons – Production of documents concerning the enquiry against the first petitioner relating to their liability to pay service tax under the Finance Act, 1994 – case of petitioner is that the first petitioner Board has no liability to pay service tax in respect of its transactions under the Finance Act, 1994 – Held that: – the issue to be decided in the said appeals as also in the writ petition is one and the same. In the circumstances, I am of the view that it may not be appropriate to permit the petitioners to raise the said issue collaterally in this proceedings – it would have been appropriate for the petitioners to approach the Appellate Tribunal referred t
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mentioned therein concerning the enquiry against the first petitioner relating to their liability to pay service tax under the Finance Act, 1994. Ext.P9 summons is under challenge in the writ petition. 2. Heard the learned counsel for the petitioners as also the learned Standing Counsel for the respondents. 3. The jurisdiction of the second respondent to issue a summons in the nature of one impugned in the writ petition under Section 14 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, is not in dispute. On the other hand, the petitioners challenge the impugned summons on the ground that the first petitioner Board has no liability to pay service tax in respect of its transactions under the Finance Act, 1994. 4.
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