2015 (1) TMI 901

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....rit petition has been filed for the following reliefs : "For the reasons stated in the accompanying affidavit, it is hereby prayed that this Hon'ble Court may be pleased to pass an order or orders or direction more particularly one in the nature of a writ of mandamus declaring the action of respondents 1 to 3 in imposing and demanding service tax from the petitioner on the service of "issuance ....

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....dent vide Order-in-Appeal No. 17/2014(H-II) ST, dated 28-2-2014." 2. It will appear from close scrutiny of the aforesaid reliefs sought for that they are in two limbs. One limb is for a declaration that demand of service tax for the period 2006-07 and 2007-08 without issuance of show cause notice and adjudicating the liability by passing order is arbitrary and illegal. Another limb of the ....

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.... refund of the amount and calling upon adjudication that the demand was not made under the law, the second respondent after hearing and recording facts, passed order, dated 18-12-2013. Thereafter, appeal was taken and dismissed by the Commissioner with reason. Now, the petitioner has said that as show cause notice was not issued, consequently without any proceedings being initiated, aforesaid two ....

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....remedy except to approach this Court under Article 226 of the Constitution of India. 5. We have to examine the appeal provision under Section 86 of the Finance Act, 1994 which has been adopted in this subject matter. The same is set out hereunder : "86. Appeals to Appellate Tribunal. - (1) Any assessee aggrieved by an order passed by a Commissioner of Central Excise under Sect....