Statutory appellate remedy and pre-deposit waiver govern challenge to service tax on mining-related charges.

A writ challenge to service tax on royalty and allied mining-related charges was not entertained because the impugned adjudication order was appealable. The petitioner was relegated to the statutory appellate remedy, with liberty to seek waiver of the pre-deposit requirement through an interlocutory application before the appellate authority. The authority was directed to consider any waiver request in light of the Supreme Court's orders and to decide the appeal by a reasoned and speaking order after hearing the parties.

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Issues: Whether the writ petition should be entertained in view of the available statutory appellate remedy and the petitioner's objection to the pre-deposit requirement for filing the appeal.

Analysis: The petition challenged the levy of service tax on royalty and allied mining-related charges. The Court noticed that the impugned adjudication order was appealable and that the petitioner could approach the appellate forum. It also noted the petitioner's grievance that the pre-deposit requirement would cause prejudice, and therefore observed that the petitioner could seek waiver of pre-deposit by filing an interlocutory application before the appellate authority, which should consider the request in light of the orders of the Supreme Court and decide the appeal by a reasoned and speaking order after hearing the parties.

Outcome: The writ petition was disposed of by relegating the petitioner to the statutory appellate remedy with liberty to seek waiver of pre-deposit.

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