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2017 (10) TMI 563 - HC - Service TaxJurisdiction - case of petitioner is that as for a composite contract involving material supply and provision of service, service tax can be demanded only on the service portion and the respondent does not have a jurisdiction to levy service tax on the value of the materials - maintainability of petition - Held that: - The High Court only in exceptional cases can invoke its extraordinary jurisdiction under Article 226 of the Constitution, when there is an adequate effective and efficacious alternate remedy available to the litigant - The points canvassed here, are not pure questions of law, but intricate factual issues, which cannot be adjudicated in a Writ Petition - Writ Petition dismissed as not maintainable.
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