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2016 (7) TMI 874 - HC - Service TaxLevy of VAT and Service tax both on Supply of tangible goods service - Section 65(105)(zzzzj) of the Finance Act, 1994 - demand of service tax on lease charges received by the assessee - Held that:- Merely because the petitioner argues that not service tax but value added tax would be leviable since the title in the property does not pass on to the lesee would not be a ground to hold that the tax authorities cannot examine and entertain such a contention thus rendering them wholly without jurisdiction. We may record that the competent authority, in the impugned order, has observed that the petitioner has voluntarily paid value added tax which would not automatically mean that service tax, if otherwise payable, cannot be recovered. Whether the petitioner has paid such tax voluntarily or upon coercion of the department are the issues which can be gone into in statutory appeals, if so filed. - In the result, petition is not entertained leaving it open for the petitioner to pursue statutory remedy.
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