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2012 (12) TMI 850 - HC - Service TaxWrit of Certiorari - Business Auxiliary Service - demand of service tax, Interest thereon and penalty - invoking extended period of limitation - Held that:- As the petitioner does not plead violation of principles of natural justice, lack of jurisdiction or that the impugned order has been passed in an arbitrary and capricious manner by the authority but on the interpretation of the various provisions based on factual issues in the case. It is trite law that this court under Article 226 of the Constitution will not be a court of appeal or examine for itself the correctness of the decision impugned and decide what is the proper view to be taken or the order to be made. As decided in Veerappa Pillai vs Raman and Raman Limited [1952 (3) TMI 31 - SUPREME COURT] that where matter involves disputed questions of fact or mixed question of law and fact or even ordinary question of law, it could be raised in appeal provided under the statute. See also Sohan Lal vs. Union of India [1957 (3) TMI 45 - SUPREME COURT], Basant Kumar v. Eagle Rolling Mills (1964 (2) TMI 73 - SUPREME COURT) & Thansingh vs. Superintendent of Taxes [1964 (2) TMI 79 - SUPREME COURT]. Therefore prima facie this court is not inclined to interfere with the order at this stage. As a result the petitioner has to pursue the alternative remedy provided under the Act. Writ Petition stands disposed.
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