https://www.taxtmi.com/caselaws?id=259090 The writ challenge to the service tax demand and denial of exemption under Notification No. 12/2003-ST was not entertained because entitlement to the exemption and the applicability of the extended period under the proviso to Section 73(1) of the Finance Act, 1994 involved factual questions requiring evidence. Those issues were held fit for adjudication before the appellate tribunal, and the impugned order was found not to involve any violation of natural justice. The statutory pre-deposit requirement for appeal was treated as mandatory, leaving the petitioner to pursue the appellate remedy. en-us Wed, 01 Apr 2015 00:00:00 +0530 Thu, 15 Oct 2015 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259090 The writ challenge to the service tax demand and denial of exemption under Notification No. 12/2003-ST was not entertained because entitlement to the exemption and the applicability of the extended period under the proviso to Section 73(1) of the Finance Act, 1994 involved factual questions requiring evidence. Those issues were held fit for adjudication before the appellate tribunal, and the impugned order was found not to involve any violation of natural justice. The statutory pre-deposit requirement for appeal was treated as mandatory, leaving the petitioner to pursue the appellate remedy. Case-Laws Service Tax Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259090