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2023 (6) TMI 1248 - HC - Service TaxMaintainability of petition - availability of alternative and efficacious remedy - Validity of the demand -cum- show cause notice - service tax on service component of contractual receipts, which are otherwise exempt from the incidence of service tax - HELD THAT:- It would be relevant to refer to the decision of the Supreme Court of India in the case of The State of Maharashtra & Ors. v. Greatship (India) Ltd., [2022 (9) TMI 896 - SUPREME COURT], wherein it has been observed and held that No valid reasons have been shown by the assessee to by-pass the statutory remedy of appeal. This Court has consistently taken the view that when there is an alternate remedy available, judicial prudence demands that the court refrains from exercising its jurisdiction under constitutional provisions. Therefore, in the light of the observations made by the Supreme Court of India in the herein before referred case of Greatship (India) Ltd., the existence of an alternative relief would dissuade the Court from entertaining the writ petition. The Court is of the considered opinion that as the writ petition does not disclose any documents by which prima facie satisfaction can be recorded that all receipts for which TDS was deducted which is reflected in Form 26AS are entitled for exemption, hence, the decisions cited by the petitioner cannot be applied under the facts unique to this case - The direction to relegate a tax payer to avail statutory remedy, which is more efficacious is the principle of self-restrain adopted by the Constitutional Courts. Therefore, as alternative and efficacious remedy is available to the petitioner, this Court is not inclined to entertain this writ petition and therefore, this writ petition challenging the legality of the impugned order-in- original stands dismissed at the motion stage without issuance of notice upon the respondents. It is provided that if the petitioner is advised to seek alternative and efficacious remedy by filing a statutory appeal, the period spent from 21.03.2022 till the date of delivery of order i.e. 22.06.2023, would be entitled to be excluded from computation of limitation. Petition dismissed.
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