PATNA, India, April 28 -- Patna High Court issued the following judgment on April 24:
This writ application has been filed for setting aside the demand-cum-show cause notice dated 17.10.2020 as contained in Annexure 'P-1' issued by Respondent No. 3 for the financial years 2015-16 and 2016-17 whereby and whereunder the Respondent No. 3 called upon the petitioner to show cause as to why the demand for payment of service tax amounting to Rs.25,25,313/- and an equivalent penalty and further interest be not imposed upon him. The petitioner has further challenged the order dated 04.07.2024 (Annexure 'P-4') issued by Respondent No. 2 whereby and whereunder he has confirmed demand of service tax of Rs.25,25,313/-, interest and an equivalent penalt...