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2016 (11) TMI 493 - MADRAS HIGH COURTChallenge to the order confirming the demand of service tax - SCN notice issued in the name of property and not in the name of assessee - Renting of Immovable Property Service - jurisdiction of respondent to pass the order - Held that: - the issue involved in the instant case revolves upon disputed and complicated questions of fact and the plea of jurisdiction raised by the petitioner essentially involves adjudication into facts and it is not purely a jurisdictional aspect as brought forward in several other cases including that of the decision in the case of Calcutta Discount Co. Ltd. vs. Income Tax Officer, Companies District I, Calcutta and another reported [1960 (11) TMI 8 - SUPREME Court]. Therefore this is a fit case where the petitioner should be relegated to avail the appellate remedy and the writ petition cannot be entertained to adjudicate disputed questions of facts raised by the petitioner - writ petition not maintainable - Liberty is granted to the petitioner to file an appeal before the Commissioner (Appeals-I), Coimbatore and while entertaining the appeal and computing the period of limitation, the period during which this writ petition was pending i.e. from 26.08.2016 to till the date of receipt of the certified copy of this order shall stand excluded - petition dismissed - decided against petitioner.
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