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2011 (1) TMI 16 - SC - Service TaxRight to appeal - aggrieved party - supply of contractual agreements - department asked the UPSRTC to supply list of contractual agreements entered into between the private parties who have offered their buses on rent basis to the appellant - Held that: - Since payment of such tax is demanded from the private bus operators, if anybody is really aggrieved, it is the private bus operators. In our considered opinion, if any challenge is to be made to such notice issued by the respondents, the same has to be done by the aggrieved party like the private bus operators. It is only they who can challenge the issuance of the aforesaid notices by taking recourse to the appropriate remedy as provided under the Finance Act, 1994.
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