2023 (3) TMI 644 - HC - Service Tax

Appropriate Forum - High Court or not - Levy of service tax - manpower recruitment /supply agency service - construction services other than residential complex, including commercial / industrial buildings or civil structures / erection/ commissioning and installation service - Works Contract service - HELD THAT:- No useful purpose would be served either to the appellant or to the revenue in keeping the writ petition pending since the order impugned in the writ petition is an order of adjudication and the correctness of such an order is required to be tested by the appropriate appellate authority, who will be able to re-appreciate the factual position and also decide on any jurisdictional issue that may be raised by the appellant.

The appeal and the writ petition are disposed of by directing the appellant to file an appeal to the appropriate appellate authority challenging the order dated 29th April, 2022 and such appeal shall be filed within a period of three weeks from the date of receipt of server copy of this judgment and order after complying with the pre-deposit condition of paying 7.5% of the disputed tax.