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2021 (8) TMI 472 - HC - Service TaxMaintainability of petition - availability of alternative remedy - appealable order or not - Levy of Service Tax - royalty and allied charges paid by the Petitioner on the minerals extracted by it by virtue of granting of mining lease by the Government in its favour - HELD THAT:- If the order impugned is appealable, the Petitioner is relegated to approach the appropriate forum in accordance with law. At this point of time, Mr. J. Sahoo, learned Senior Advocate for the Petitioner contended that the Petitioner has no objection to approach the appropriate forum under the provisions of law, but the pre-condition of entertaining the appeal is to deposit 75% of the demanded amount, which will cause prejudice to the Petitioner. Therefore, the Petitioner has approached this Court by filing the present writ petition. As the matter is pending before the Apex Court for adjudication, whether service tax is leviable on the royalty collected from the Petitioner for winning of minerals and, as such, an interim order has been passed by the Apex Court to that extent, it is open to the Petitioner to bring all these facts before the appellate forum by filing interlocutory application seeking waiver of predeposit of the amount for entertaining the appeal. If such application is filed, the appellate authority shall consider the same taking into consideration the orders passed by the Apex Court and pass appropriate order in accordance with law. Petition disposed off.
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