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2018 (8) TMI 1581 - HC - Service TaxMaintainability of petition - Jurisdiction - demand of service tax - assessee had shifted from UP to Maharashtra and surrendered the service tax registration at UP - Held that:- Since the questions which are being raised by the petitioner even otherwise relate to dispute with regard to facts which would require taking of evidence. The best course for the petitioner to take recourse to the statutory remedy available to him. For a period of four months from today or till the disposal of Appeal, whichever is earlier, operation of the impugned order dated 19.09.2017 shall remain in abeyance provided petitioners deposit 25% of the disputed amount of excise dues and furnishes security other than cash and bank guarantee in respect of the balance amount - petition disposed off.
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