2017 (7) TMI 1066

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....esh For the Respondent : M/s. R. Hemalatha Senior Panel Counsel ORDER Heard Mr.T.Ramesh, learned counsel for the petitioner and M/s.R.Hemalatha, learned Senior Panel Counsel for the respondent 2. The petitioner has filed this writ petition challenging an order-in-original dated 24.04.2017 passed by the respondent, whereby an amount of Rs. 5,41,01,083/- has been demanded towards the service tax....

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....er has an effective alternate remedy before the CESTAT and as to how the petitioner could maintain the writ petition. 4. The learned counsel appearing for the petitioner would submit that the definition of construction of residential complex cannot be applied to the construction of individual house and the petitioner having constructed only a single dwelling unit and no building was constructed w....

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....nitiated and it has culminated in an order demanding service tax. 6. Apart from the above two contentions, the learned counsel also stated that the show cause notice is barred by limitation and the extended period of limitation cannot be invoked in the facts and circumstances of the present case. All the three contentions raised by the petitioner are factual. The question as to whether the buildi....