PRESTIGE HABITAT VENTURES Vs. UNION OF INDIA

JUDGEMENT

(1.) In all these Writ Petitions, the Assesses are knocking at the doors of writ court for assailing the Show Cause Notices issued by the third respondent herein asking them to show cause against the proposed levy of service tax coupled with penalty under sections 75, 76, 77 & 78 of the Finance Act, 1994 on the ground that they have suppressed the factum of taxable service and transfer of development rights, with intent to evade payment of tax and education cess.

(2.) After service of notice, the Revenue having entered appearance through it's Senior Panel Counsel vehemently opposes the Writ Petitions contending that what is challenged is only the notices and that it is open to the petitioner to show cause before the jurisdictional authority; that option being available, the Writ Petitions are premature; so contending, learned Panel Counsel seeks dismissal of these petitions.

(3.) Having heard the learned counsel for the parties and having perused the Petition Papers, this court is inclined to grant reprieve as under and for the following reasons: