TMI Blog2010 (11) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... has got alternative remedy, which is efficacious, the writ petition cannot be entertained at all - The petitioner can very well submit his explanation and if any adverse order is passed, he can very well work out his remedy in the manner known to law - this writ petition is dismissed, however, with liberty to the petitioner to submit his explanation to the impugned show cause notice within a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h service tax could be levied in respect of service rendered outside the Territory of India. When a similar question came up before this Court in writ petitions in W.P. (MD) Nos. 9124 of 2007 and 7511 of 2008 (Hind Matches Pvt. Ltd. v. The Additional Commissioner of Central Excise), by order dated 25-10-2010, the learned Single Judge, having analysed the law on the subject and having analysed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned counsel appearing for the respondents would submit that the above said order has got no application to the facts of this case. He would submit that in the above said order, admittedly, the entire service was rendered and received only outside the terriorty of India, whereas in the case on hand, according to the materials available on record, the service was rendered outside India and rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s only a show cause notice, calling upon the petitioner to show cause as to why the service tax should not be levied against him. But the petitioner has not chosen to give any reply to the said show cause notice, instead rushed to this Court with this writ petition. In my considered opinion, when the petitioner has got alternative remedy, which is efficacious, the writ petition cannot be entertain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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