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2015 (3) TMI 1246 - TRIPURA HIGH COURTJurisdiction of Superintendent, Service Tax Range to demand tax - Commercial or Industrial Construction Service - sub-clause (zzq) and (zzd) of clause (105) of Section 65 of the Finance Act - Held that: - There is no inherent lack of jurisdiction. Whether service tax is payable or not has to be decided by the Assessing Authority. Such Assessing Authority can also decide whether the charging provision has, in fact, been enforced or not. The Assessing Authority can also decide whether any exemption has been made and the petitioner is exempted from payment of tax. The Assessing Authority like any other judicial or quasi-judicial authority also has the right to decide on its own jurisdiction - petition rejected - decided against petitioner.
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