https://www.taxtmi.com/caselaws?id=456518 A writ petition challenging a service tax demand was not entertained because an efficacious statutory appeal was available under the Finance Act. The exemption claim raised by the petitioner required factual and legal adjudication, which had not been properly examined in writ proceedings, and the petitioner had not substantiated that claim with supporting material before the original authority. The HC held that such a dispute should be considered by the appellate authority, and the petitioner was relegated to the statutory appeal remedy with liberty to seek exclusion of time spent in writ proceedings for limitation purposes. en-us Thu, 25 Jan 2024 00:00:00 +0530 Tue, 30 Jul 2024 20:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456518 A writ petition challenging a service tax demand was not entertained because an efficacious statutory appeal was available under the Finance Act. The exemption claim raised by the petitioner required factual and legal adjudication, which had not been properly examined in writ proceedings, and the petitioner had not substantiated that claim with supporting material before the original authority. The HC held that such a dispute should be considered by the appellate authority, and the petitioner was relegated to the statutory appeal remedy with liberty to seek exclusion of time spent in writ proceedings for limitation purposes. Case-Laws Service Tax Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456518