2019 (3) TMI 1592

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) Nos. 132 of 2011, 398 of 2012 And M.P.(MD) Nos. 1 of 2011, 1 of 2012 - -<br>Service Tax<br>J. Nisha Banu, J. For the Appellant : B. Vijay Karthikeyan, Senior Standing Counsel For the Respondent : K.S. Sankar Murali and J. Gunaseelan Muthiah ORDER J. Nisha Banu, J. 1. CRP. 132/2011 has been filed against the order dated 22.10.2010 made in I.A. No. 1047 of 2007 in O.S. No. 1039 of 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1047/2007 to take the issue whether the Court below is having jurisdiction, as a preliminary issue and decide the same at the first instance. The Court below dismissed the said I.A. holding that the issue of jurisdiction can be decided only after hearing both sides, against which, CRP.132/11 is filed. 4. The facts of the case in CRP.398/12 are that O.S. No. 2313/2004 has been filed by the res....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot maintainable as the Civil Court has no jurisdiction to entertain the service tax matter. In support of the said contention, he relied on a judgment of the Hon&#39;ble Supreme Court in Hindustan Laminators Pvt. Ltd., vs. Union of India in F.M.A.T. 2322 of 2003 decided on 09.09.2003. He also relied on paragraphs 2 and 3 of the proceedings in C. No. V/ST/15/23/2007-CEx Adj, Order No. 04/2007(ST), ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d to the person to whom it is addressed, shall be in the prescribed form ST4 and shall be verified in the prescribed manner." 8. From the above, it is seen that as against the order passed by the Joint Commissioner of Customs & Central Excise, there is an appeal remedy to the Commissioner of Customs & Central Excise (Appeals). Further, in the judgment of the Hon&#39;ble Supreme Court in Hindust....