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2015 (4) TMI 40 - HC - Service TaxMaintainability of appeal - Appeal previously dismissed as barred by limitation - Service Tax on the works undertaken by the petitioner - Held that:- Issue is after availing the remedy unsuccessfully before another Court whether we can accept the challenge to the self same order, which has reached its finality under writ jurisdiction or not. According to us, it is not legally permissible, if it is done the writ court will unsettle a legally settled position. We think that when appellate authority has already decided the matter against the petitioner, the writ Court is debarred from doing so and the same binds the writ Court applying the principle of res judicata , particularly, when the appellate authority's orders are not challenged in the writ jurisdiction. - Petition not maintainable.
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