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2018 (5) TMI 222 - HC - Service TaxDemand of service tax on TDR - locus standi of the petitioner - alternative remedy - Held that: - TDR was neither issued in the name of the petitioner nor was the TDR owned by them in their name nor the petitioner is the title holder of TDR at any point of time during the transaction and the TDR was always in the name of the seller (land owner) of the TDR, in whose name the TDR was issued by the authorities - the petitioner acts only as a ‘confirming party’ in the transaction of buying and selling of TDR for a consideration and thus, acts as a facilitator between the buyer and seller of TDR. This Court do not find any ground to interfere with the impugned order at this stage when the alternative efficacious remedy is available under the statute. The writ petition stands dismissed with liberty to the petitioner to file an appeal before the competent Appellate Tribunal.
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