TaxTMI 
TaxTMI 
2025 (10) TMI 483
X X X X Extracts X X X X
X X X X Extracts X X X X
....yanth Babu, Adv.) For the Respondents: (By Sri. Aditya Vikaram Bhat, AGA For R1, Sri S.N. Prashanth Chandra, Adv. For R2, Sri Madanan Pillai, CGC For R3, Sri Aravind V Chavan, Senior Standing Counsel for R4 To R7). ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G. PANDIT) In the above writ appeals, common order dated 20.02.2025 in W.P. No. 9522/2021 and connected writ petitions, passed by the learned Single Judge are under challenge under Section 4 of the Karnataka High Court Act, 1961. 2. Since in both the writ appeals common order is challenged and common contentions are raised, both the writ appeals are heard together and disposed of by this common order. 3. Heard learned counsel Sri. N.S. Vijayanth Babu for appellants, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... writ petitions. Further, learned counsel would also bring to the notice of this Court that in one of the matters of the Contractor in pursuance to the show cause notices, after considering the reply submitted by the said particular contractor, the adjudicating authority by order dated 07.04.2021 dropped the proceedings by observing that the service rendered by the said contractor is not taxable service tax. Therefore, learned counsel would submit that the respondents cannot take dual stand and the benefit granted to one of the contractor shall have to be extended to the petitioners also. 7. Learned counsel for the petitioners would refer to the charging Section 66B as well as Section 66D, negative list of services of the 1994 Act and su....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ince the adjudicating authority that they are not liable to pay any service tax or that their services are exempted from paying the service tax by placing reliance on Negative List. 10. Further, learned counsel Sri. Aravind V. Chavan and learned Additional Government Advocate Sri. Aditya Vikram Bhat would submit that when the Act provides remedy or mechanism for adjudication, the petitioners shall avail the said remedy and it is not open for the petitioners to approach this Court under Article 226 of the Constitution of India. Moreover, they submit that the Writ Court would not go into factual aspects and particularly in this lis raised by the petitioners involves the adjudication of factual position as to the services rendered by the pe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....formity in approach. This would ensure that all assesses are treated alike and may not be subjected to different points of views of different officers. (iv) In W.P.No.7219/2023, the Order-in-original at Annexure-S dated 29.10.2021 as also the order-in-appeal at Annexure-T dated 06.01.2023 are set aside and the matter is remitted to the stage of post show cause notice as in order (i) above." 12. Learned Single Judge relegated the petitioners to the stage of post show cause notice, reserving liberty to file reply/additional reply and in some of the writ petitions where the Order-in-original was the subject matter, set aside the same and relegated the matter to the stage of post show cause notice with liberty to file additional rep....