2021 (3) TMI 841

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....transaction as is reflected from the agreement at Annexure-B cannot be deemed to be service in terms of Section 65B(44) of the Service Tax Act and Section 65B(44) excludes the transaction of transfer of title in goods or immovable property. Hence, the order is one without jurisdiction. Learned counsel for the petitioner fairly concedes that the order that has been passed is in the absence of any response to the notices issued by the authority as referred to in the impugned order at Paragraph No.16. 3. It is submitted that upon legal advise, petitioner was given to understand that the demand made was required to be satisfied and accepting such advice as the demand was not honoured at an appropriate time, the petitioner had in fact approac....

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....ation of the petitioner. Even if the petitioner were to prefer an appeal, the authority which has passed the order will have no benefit of the contentions on its merits as sought to be made out in the present writ petition. It would be an appropriate case to afford an opportunity for the petitioner to put forth his case on merits so that a reasoned order is passed by the Assessing Authority. 7. Learned counsel for the revenue relies on the judgment passed in W.P.No.7712/2019 and subsequently, affirmed in W.A.No.3857/2019 and submits that the petitioner ought to have been relegated to the appeal remedy as is available under the statute. It is submitted that the order passed in W.P.No.7712/2019 also had observed that the attack in that cas....