2024 (4) TMI 951

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.... : Mr. N. Sudalaimuthu. For the Respondents : Mr. N. Dilip Kumar Standing Counsel. ORDER The petitioner is a contractor under the PWD Department, Government of Tamil Nadu. The petitioner has claimed exemption for the services provided to the Government. The grievance of the petitioner is that the order impugned in this writ petitioner, demanding service tax along with penalty for the services e....

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....as under:- "123.The prayer for a direction to refund of tax already paid by the petitioner also cannot be countenanced as these petitioners are liable to tax. Therefore, wherever the Orders-in-Original have been passed, the respective petitioners are given liberty to file statutory appeal before the Appellate Authority subject to the compliance of the other requirements of pre-deposit the amount....