2023 (3) TMI 644

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....Appearance:- For the Appellant : Ms. Rita Mukherjee, Mr. Abhijat Das For the Respondents 1 and 2. : Mr. Bhaskar Prasad Banerjee, Mr. Abhradip Maity. For the Union of India : Mr. Asomdipta Santra. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 25th July, 2022 in WPA No.1497....

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.... that the appellant/assessee is primarily engaged in providing manpower recruitment /supply agency service, construction services other than residential complex, including commercial / industrial buildings or civil structures / erection/ commissioning and installation service and Works Contract service and accordingly, computed the amount of service tax payable at Rs.37,16,169/- and equal amount o....

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....sition and also decide on any jurisdictional issue that may be raised by the appellant. 6. Therefore, we are of the view that the writ petition as well as this appeal can be disposed of with the following directions. 7. In the result, the appeal and the writ petition are disposed of by directing the appellant to file an appeal to the appropriate appellate authority challenging the order date....