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2017 (7) TMI 1066 - HC - Service TaxMaintainability of petition - alternative remedy of appeal - Principles of Natural Justice - Held that: - The question as to whether the building put up by the petitioner falls within the definition of construction of residential complex is purely a question of fact. That apart, the question of limitation also is not purely a question of law but a mixed question of fact and law. The challenge is with regard to invocation of extended period of limitation. This aspect has to be factually challenged by the petitioner. Thus, for all the above reasons, the writ petition cannot be maintained and the petitioner has to necessarily avail the alternate remedy of appeal provided under the Act - petition dismissed being not mi=aintainable.
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