2025 (11) TMI 1706

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M. NAGAPRASANNA) 1. The petitioner is before this Court seeking the following prayer: A) Issue a writ of certiorari, or writ of Certiorari quashing the impugned Order-In-Appeal vide OIA No. BGM-EXCUS-000-APPCOMMR-VDJ-088-2025-26 at ANNEXURE-E issued by Respondent-2 insofar as the petitioner is concerned. B) Issue writ of declaration or writ in the nature of declaration declaring that the Resp-3 was not right in levying the service tax on the entire value of the labor charges for the period from April 2015 to June 2017 insofar as the petitioner is concerned. C) Issue Writ of Mandamus or writ in the nature of Mandamus, directing the Resp-3 to allow the apportio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ervices are covered under the exemption list under the Notification No.25/2012-ST dated 28.06.2012 or under any other applicable Notifications? 4) Whether the person is liable to remit service tax in terms of Rule 2 (1) (d) read with applicable notification? 5) Whether claims are barred by limitation in terms of the law laid down by the Apex Court ? 11. It is also clarified that disposal of present petitions must not be construed as having adjudicated any of the contentions including jurisdiction. All contentions of both sides on merits are kept open. 12. Needless to state, upon conclusion of proceedings, if any of the petitioners are still aggrieved, legal remedies are kept open. It is also clarified tha....