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2019 (3) TMI 1592 - HC - Service TaxPermanent injunction restraining the defendants from demanding service tax - main contention raised by the learned Senior Standing counsel for the petitioners is that the suits are not maintainable as the Civil Court has no jurisdiction to entertain the service tax matter - HELD THAT:- As against the order passed by the Joint Commissioner of Customs & Central Excise, there is an appeal remedy to the Commissioner of Customs & Central Excise (Appeals) - Thus, the dilatory and time consuming proceeding of a suit before a Civil Court has been impliedly barred. The Civil Court has got no jurisdiction to entertain the suit relating to service tax matter and therefore, the Court below ought to have allowed the application filed to decide the issue of jurisdiction and should not have entertained and passed ex parte decree - petition allowed.
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