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2016 (6) TMI 1126 - HC - Service TaxLevy of service tax - maintainability of writ petition - applicability of judgment in Paul Merchants Ltd. v. Commissioner of C.Ex., Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)]. - Held that:- Distinguishable features made out by the Commissioner is based on facts. - Paul Merchants case is required to be followed, if otherwise ratio is applicable. The appreciation of facts essentially required in this matter. The appropriate remedy, in this circumstances, is for the petitioner to redress appellate remedy. This Court under Article 226 of the Constitution cannot sit upon the order of the Commissioner to act like an appellate authority and appreciate the facts which has been pointed out. With regard to the payment of pre-deposit of 7.5%, this proceedings is essentially before the amendment to the Finance Act, 2014. Therefore, the Tribunal has necessary power to consider the waiver application. Therefore, the Tribunal shall consider the waiver application in the light of Paul Merchants case. Decided against the petitioner.
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