AIROnline 2020 Mad 820

Madras High Court

Hon'ble Judge(s): R. Mahadevan , J

Finance Act (32 of 1994) , S.73A(1), S.75, S.76, S.77, S.78— Service tax collected from any person to be deposited with Central Government - Challenge as to show cause notice - Said issue already decided by Apex Court in 2019 (29) GSTL 545 (S.C) - Proposed demand in show cause notice can no longer be sustained - Show cause notice, liable to be set aside. (Para 8)