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2017 (2) TMI 773 - HC - Service TaxAutonomous body incorporated by the statutory provision and functioning within the State of Madhya Pradesh - recovery of 10% service tax for the service rendered - whether the extraordinary jurisdiction under Article 226 and 227 of the Constitution should be invoked or the petitioner should be relegated to take recourse to the remedy of appeal before the Tribunal? - Held that: - the Board was notified by issuance of notification under Section 3(1) of the Adhiniyam, 2007 only on 14.03.2016 and, therefore, prior to that date the Board continue to be a Department of the State Government, this aspect of the matter required consideration by the enquiry officer - in treating the petitioner organization to be an autonomous corporation created under the Adhiniyam, 2007 and rejecting the objection that it is not a department of the State, the respondent No.2 has committed an error and this has been done without taking note of the legal aspect of the matter. Matter remanded for re-consideration.
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