2022 (1) TMI 766
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....seph Prabakar For the Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER Mrs.Hema Muralikrishnan, learned Senior Standing Counsel takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. 3. The petitioner has filed this writ petition against impugned Order-in- Appeal Nos.107-109 of ....
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....ned, it is submitted that the department has confirmed the penalty. 6. The petitioner is aggrieved by only the demand confirmed as far as the demand proposed in the Show Cause Notice dated 06.10.2010. It is submitted that the Show Cause Notice has been adjudicated by the second respondent original authority long after the issuance of Show Cause Notice dated 06.10.2010 and the impugned order dated....
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....ax during the period in dispute as the work involved "works contract" and was liable to service tax for the first time with effect from 01.07.2007 with the insertion of Section 65(105) (zzza) of the Finance Act, 1994. 9. Though elaborate arguments were advanced by the learned counsel for the petitioner on merits and appear to be attractive, it is noticed that the petitioner has an alternate remed....
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....termine the question of facts and arrive at a conclusion on law. In case the petitioner is aggrieved by any such order of the Tribunal, the petitioner has an alternate remedy before the High Courts and the Hon'ble Supreme Court under the provisions of the Finance Act, 1994 read with Central Excise Act, 1944. 11. Considering the same, I do not find any merits in this writ petition. Before part....