https://www.taxtmi.com/caselaws?id=447271 Territorial jurisdiction was upheld because the assessee and relevant properties were within the authority's jurisdiction when proceedings began, and the challenge under the Service Tax Rules turned on the assessee's territorial location. The limitation and extended-period objections under Section 73(1) of the Finance Act, 1994 were treated as fact-dependent, requiring period-wise scrutiny and examination of alleged suppression or misstatement, so writ jurisdiction was declined in favour of the statutory appeal. The petitioner also failed to show a clear entitlement to exemption or absence of tax liability, with the record not supporting a blanket denial of liability and the Court noting the petitioner's statutory responsibilities under the Wakf Act, 1955. en-us Sat, 16 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 09:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447271 Territorial jurisdiction was upheld because the assessee and relevant properties were within the authority's jurisdiction when proceedings began, and the challenge under the Service Tax Rules turned on the assessee's territorial location. The limitation and extended-period objections under Section 73(1) of the Finance Act, 1994 were treated as fact-dependent, requiring period-wise scrutiny and examination of alleged suppression or misstatement, so writ jurisdiction was declined in favour of the statutory appeal. The petitioner also failed to show a clear entitlement to exemption or absence of tax liability, with the record not supporting a blanket denial of liability and the Court noting the petitioner's statutory responsibilities under the Wakf Act, 1955. Case-Laws Service Tax Sat, 16 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447271