9911796707
TMI Blog2013 (4) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... h the same, as the same is beyond the scope of the provisions of the Finance Act, 1994, as amended. 3. According to the petitioner, they are the company engaged in rendering services of booking of air tickets and a registered assessee under the provisions of the Finance Act, 1994, as amended and discharging Service Tax in accordance with law, for which, the petitioner used Centralised Reservation System for booking of air tickets and receives incentive from the developers of the system. The petitioner did not pay Service Tax on the incentive, since there is no service provider- client relationship between the petitioner and the CRS developers. While so, the department issued a show Cause Notice No. 80/2009, dated 24-3-2009 proposing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the incentive received by the petitioner and therefore, the impugned order is legally infirmed. 6. On the other hand, Mr. K. Ravi Anantha Padmanaban, learned Senior Central Government Standing Counsel appearing for the respondent submitted that as against the order of the original authority, there is an effective alternative remedy of appeal available under the relevant Act and the same is also indicated in the impugned order of the original authority by stating that any person deeming himself aggrieved by the order, may appeal against it to the Commissioner (Appeals) and it is further stated in the impugned order that the appeal shall be filed in the prescribed form, in quadruplicate, within three months from the date of receipt of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he original authority passed the impugned order confirming the proposal made in the Show Cause Notice. 9. The question raised by the petitioner is that there is no service provider-client relationship between the petitioner and CRS developers. Ultimately, the original authority has come to a conclusion by confirming an amount of ₹ 11,58,715/- (Rupees Eleven Lakhs Fifty Eight Thousand and Seven Hundred and Fifteen only) being the Service Tax and ₹ 20,592/- (Rupees Twenty Thousand Five Hundred and Ninety Two Only) being Secondary & Higher Education Cess demanded under proviso to Section 73(1) of the Finance Act, 1994 on the income earned under the category of "Business Auxiliary Service" for the period from November 2003 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicated before the statutory appellate forum and those appellate forums are created to look into the aspects which the original authority has not considered. 11. Law is well settled that before filing a writ petition, when there is an effective alternative statutory remedy of appeal against the order passed by the original authority and when an appellate authority is created under the statute, the same has to be availed of by any person who is aggrieved by the order of the original authority. It is trite law that if the order passed by the original authority is in violation of the fundamental rights guaranteed under the Constitution of India, violation of the principles of natural justice; ultra vires the provisions of the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner shall prefer an appeal before the appellate authority within a period of two weeks from the date of receipt of a copy of this order. It is needless to state that if such appeal is adjudicated by the petitioner, the same may be considered by the appellate authority and appropriate orders be passed on merits and in accordance with law, as expeditiously as possible. Since there is an interim order operating during the period of pendency of the writ petition, the said period shall be excluded for the purpose of limitation in filing an appeal.
16. With the above observations and directions, this writ petition is disposed of. No costs. Consequently connected miscellaneous petition is closed. X X X X Extracts X X X X X X X X Extracts X X X X
|
