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2019 (2) TMI 1038 - HC - Service TaxMaintainability of appeal - alternative remedy of appeal - the order was passed prior to the enforcement of Central Goods and Service Tax Act, 2017, which came in to effect on 01.07.2017 - section 85 of FA - Held that:- We are persuaded to uphold the preliminary objection raised by Mr. Verma on the plea of alternative remedy of appeal available to the petitioner under section 85 of the Finance Act, 1994 - petitioner is given liberty to approach the appellate authority under section 85 of the Finance Act, 1994 - petition disposed off.
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