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2018 (3) TMI 1331 - HC - Service TaxMaintainability of petition - Exemption of payment of service tax - N/N. 25/2012-ST , dated 20.06.2012 - petitioner carried out work of water supply to the respondent-BESCOM, a Public Sector Undertaking - Held that: - The impugned order, Annexure- A dated 17.03.2016 passed by the Assistant Commissioner cannot be said to be without jurisdiction and there is no patent lack of jurisdiction or such breach of principles of natural justice, which may entitle the petitioner to directly invoke the extra ordinary jurisdiction of this Court under Article 226 of the Constitution of India - petitioner has equally adequate and efficacious alternative remedy before the Commissioner of Central Excise (Appeals) under Sect ion 85 of the FA, 1994 - petition dismissed being not maintainable.
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