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2022 (6) TMI 308 - HC - Service TaxMaintainability of petition - Validity of Show Cause Notice (SCN) - appropriate forum - Recovery of Service tax with interest and penalty - invocation of extended period of limitation - applicability of first proviso to Sub-Section (1) of Section 73 of Finance Act, 1994 read with Section 119 of Chapter VI of the Finance Act, 2015, Section 161 of Chapter VI of the Finance Act, 2016, Section 95 of the Finance Act (2), 2004 and Section 140 of the Finance Act, 2007 - HELD THAT:- It is consciously refrained from observing anything on the merits of the contention regarding levy of service tax and exemption from payment of stamp duty claimed by the petitioner in exercise of writ jurisdiction, at this stage where the petitioner has only been asked to appear and submit its response to the show-cause notice. The show-cause notice does not suffer from want of jurisdiction. The plea of the petitioner requires scrutiny and examination of service contracts entered both with the Government of Jharkhand and its subcontractors in the light of the Exemption Notifications. Whether petitioner would be liable to pay service tax on its claim of exemption from payment of stamp duty, is a matter to be decided at the first instance by the Adjudicating Authority. The question does entail adjudication on mixed question of law and facts. The writ petition is not fit to be entertained on the principles well settled by the Hon’ble Supreme Court - Apex Court in the case of M/s Magadh Sugar & Energy Ltd. versus The State of Bihar & Ors [2021 (10) TMI 691 - SUPREME COURT] has held that In cases where there are disputed questions of fact, the High Court may decide to decline jurisdiction in a writ petition. However, if the High Court is objectively of the view that the nature of the controversy requires the exercise of its writ jurisdiction, such a view would not readily be interfered with. Present writ petition is dismissed.
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