2022 (1) TMI 766

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....an For the Petitioner : Mr.Joseph 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....

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....far as the third Statement of Demand is concerned, 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 Noti....

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....rk carried out by the petitioner was not liable to tax 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....

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....ribunal, being the final fact finding authority, will determine 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....