TMI Blog2006 (3) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... [Judgment per : Anil R. Dave, J. (Oral)]. - Rule. Service of rule is waived by Standing Counsel Shri Yogesh Ravani for the respondents. 2. Looking to the facts of the case, the learned advocates have agreed for final hearing of the petition and therefore the petition has been finally heard today. 3. The petitioner has challenged the validity of a demand notice dated 29-6-2005 issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable under the provisions of Section 66 of the Finance Act, 1994. It is not in dispute that the amount which is to be made taxable by the respondent authorities was received by the petitioner before 1-7-2003. It appears to be the case of the respondent authorities that because of a Circular dated 5-11-2003, which is at annexure 2.5 in Civil Application No. 12880 of 2005 filed in the present petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the petitioner to make payment of service tax, the demand shall be kept in abeyance till the issue is decided finally by the CESTAT. It would be open to the petitioner to challenge the validity of the order which may be passed by the Assistant Commissioner (Service Tax) or by the Commissioner (Appeals) of Service Tax or by the CESTAT. 6. Till the CESTAT decides the matter finally, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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