https://www.taxtmi.com/caselaws?id=403039 The High Court held that the writ applicant, a University, must exhaust the statutory appeal remedy under Section 86 of the Finance Act, 1994, before seeking relief under Article 226 of the Constitution. The Court emphasized that the Appellate Authority has jurisdiction to address all grounds, including discrimination under Article 14, in service tax imposition on educational services. Therefore, the Court directed the writ applicant to pursue the statutory appeal remedy and disposed of the writ application without expressing any opinion on the case's merits. en-us Tue, 12 Jan 2021 00:00:00 +0530 Mon, 31 May 2021 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403039 The High Court held that the writ applicant, a University, must exhaust the statutory appeal remedy under Section 86 of the Finance Act, 1994, before seeking relief under Article 226 of the Constitution. The Court emphasized that the Appellate Authority has jurisdiction to address all grounds, including discrimination under Article 14, in service tax imposition on educational services. Therefore, the Court directed the writ applicant to pursue the statutory appeal remedy and disposed of the writ application without expressing any opinion on the case's merits. Case-Laws Service Tax Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403039