TaxTMI 
TaxTMI 
2015 (6) TMI 162
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....RI.SAIBY JOSE KIDANGOOR JUDGMENT The challenge in the writ petition is against Ext.P1 order passed by the 2nd respondent confirming a demand of service tax and penalty on the petitioner. Although various contentions are raised against Ext.P1 order in the writ petition, I am of the view that against Ext.P1 order, the petitioner has an effective alternate remedy by way of filing an appeal before ....
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....ation of the facts and circumstances of the case and the submissions made across the Bar, I find that, against Ext.P1 order the petitioner has got an effective alternate remedy of filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal. The only point that arises for consideration is whether the petitioner would have to deposit the amount of 7.5% of the tax confirmed against....
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....appeal then in force are preserved to the parties thereto till the rest of the career of the suit and, further, that the right of appeal that is vested is to be governed by the law prevailing at the date of institution of the suit or proceeding, and not by the law that prevails at the date of its decision or at the date of filing of the appeal. (See: Garikapati Veeraya v. N.Subbiah Choudhry and Ot....
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....ment as a pre-condition for the hearing of the waiver application by the Tribunal. I, therefore, relegate the petitioner to the alternate remedy available under the Finance Act, 1994, as amended, of approaching the Appellate Tribunal by way of an appeal against Ext.P1 order. It is made clear that the appeal to be filed by the petitioner would be governed by the statutory provisions, as they stood ....