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2015 (12) TMI 92 - KERALA HIGH COURT

2015 (12) TMI 92 - KERALA HIGH COURT - 2015 (40) S.T.R. 887 (Ker.) - Demand of service tax - C&F/CHA, Storage and Warehousing services - Held that:- petitioner has an effective alternate remedy against Ext.P7 order, by way of approaching the Customs, Excise and Service Tax Appellate Tribunal, through a duly constituted appeal under the Finance Act 1994 as amended. Taking note of the fact that the proceedings that culminated in Ext.P7 order were initiated by a show cause notice dated 15.10.2013, .....

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ory provisions as they stood prior to the amendment introduced with effect from 16.08.2014, while dismissing the writ petition in its challenge against Ext.P7 order, I make it clear that, if the petitioner prefers a duly constituted appeal under the provisions of the Finance Act, 1994, as they stood prior to 16.08.2014, then the appellate tribunal shall number the appeal and consider the application, if any filed by the petitioner for waiver of pre- deposit and stay of recovery of amounts confir .....

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llenge in the writ petition is against Ext.P7 order of the 2nd respondent, whereby the 2nd respondent has confirmed a demand of service tax and penalty on the petitioner for the period from 01.07.2008 to 31.03.2013. Although various contentions have been raised in the writ petition against Ext.P7 order of the 2nd respondent, in particular, the plea regarding limitation, as also the propriety of confirming the demand of service tax based on Rules 5 and 6 or the Service Tax Valuation Rules, which .....

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