2018 (3) TMI 1331

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....r. K.V. Aravind, Advocate for Respondents. The petitioner- S.G. Manjunath has filed these writ petitions in this Court on 29.04.2016 aggrieved by the order passed by the respondent - The Assistant Commissioner of Central Excise and Service Tax, Davangere Division, Davangere, by which denying the benefit of exemption of payment of service tax under the Notification No.25/2012-ST , dated 20.06.2012....

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..... Arvind has submitted that sub-clause-(a) of Clause-12 of the Notification which reads as under: "Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of -" Sub-Clause-(a) of Clause 12 of the Notification has since been omitted from....

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....said to be without jurisdiction and there is no patent lack of jurisdiction or such breach of principles of natural justice, which may entitle the petitioner to directly invoke the extra ordinary jurisdiction of this Court under Article 226 of the Constitution of India. The petitioner has equally adequate and efficacious alternative remedy before the Commissioner of Central Excise (Appeals) under ....