Disposed
Goenka and Associates Educational Trust and Ors. v. the Additional Director Directorate Gnernarl of Service Tax and Ors.
Bombay HCWP/684/2006
Case brief
AI extract
What is this about?
This writ petition sought a direction to the respondents to service tax registration. The Court was satisfied that diverse issues raised need not be examined on merits and directed the petitioner to apply for registration without prejudice to its contention that it is not liable to pay service tax.
What did the court decide?
Petitioner directed to apply for service tax registration without prejudice to its contentions; authority to provisionally register and decide liability; no penal/coercive action until adjudication.