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2017 (10) TMI 1061 - HC - Service TaxMaintainability of petition - Levy of service tax - dwelling houses constructed by the appellant company - residential complex or individual houses? - Held that: - The law is well settled that when factual findings are to be assailed where, effective alternative statutory appellate remedy is available, the same cannot be by-passed by invoking the extraordinary jurisdiction of the High Court under Article 226 of the Constitution of India. The reasoning given by the learned Judge, only on the ground of maintainability to dismiss the writ petition with the liberty to the appellant / assessee to approach the CESTAT, is fully justifiable - appeal dismissed being not maintainable.
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