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2023 (1) TMI 1187 - HC - Service TaxMaintainability of petition - availability of alternative remedy of appeal - Respondents had contended that the Petitioner has an alternate remedy under the statute of filing an appeal - Demand of differential service tax - HELD THAT:- The learned Counsel for the Respondent No.2 states that instructions have been taken and the Commissioner who had passed the impugned order has expressed that there was an error in taking view and the decision in the case of M/S GO BINDAS ENTERTAINMENT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, (NOIDA) [2019 (5) TMI 1487 - CESTAT ALLAHABAD] will have to be kept in mind and dealt with, and cannot be ignored. In light of the stand taken by the Respondents, the impugned order will have to be quashed and set aside - Accordingly, the writ petition is disposed of by quashing and setting aside the impugned order dated 29 January 2021 passed by Respondent No.2. The proceeding stands restored to file of Respondent No.2, and it will be decided as per law.
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