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2017 (5) TMI 401 - HC - Service TaxPre-deposit - maintainability of appeal - Levy of service tax - Board was constituted in order to regulate the employment of private security guards employed in factories and establishments in Mumbai and Thane districts and to make better provision for their terms and conditions of employment - SCN alleges that the Board renders services. The services are referable to a statute, namely, the Finance Act, 1994. It is on this premise that the tax was sought to be imposed - Held that: - The Central Excise Act, 1944 has been amended by the Finance Act, 2015. The remedy of appeal against the order-inoriginal is available by section 35-B, namely Appeal to the Appellate Tribunal. By a further provision and incorporated in the statute, namely, section 35-F, the Tribunal or the Commissioner (Appeals), as the case may be, are mandated not to entertain any appeal. There is no financial hardship of such nature to hold that the statute imposes a excessive or onerous condition so as to avail of the right of appeal. Pertinently, neither the provisions are challenged nor the stipulation as aforesaid. The writ petition is filed only on the ground that it is not possible for the Board to arrange for the predeposit. This is not enough to entertain this petition. Petition dismissed - decided against petitioner.
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