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Judgment
The petitioner''s complaint is in respect of the Show Cause Notice dated 6-9-2013 by the respondent, Service Tax Authorities. By the impugned notice the respondent asked the petitioner to show cause as to why for the period effective from 2008, it should not be assessed to service tax as a service provider, covered by Section 65(105)(zzzzj) i.e. services provided in relation to supply of tangible goods for use. It is contended that the petitioner is an assessee for the activity which was declared and covered by Section 65(105)(zzzo). Similarly, the petitioner also impugns the show cause issued in respect of the revenue sharing agreement it claims to have entered into with the cab drivers. This Court is of the opinion that the petitioner should first respond to the Show Cause Notice and take recourse to such remedies as are available in law in the circumstances of the case. In the given facts, it is open to the petitioner to file a reply or appropriately respond to the impugned Show Cause Notice within four weeks from today. All rights and contentions of the parties are hereby reserved.
The writ petition is disposed of in the above terms.