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2015 (3) TMI 1212 - KERALA HIGH COURT

2015 (3) TMI 1212 - KERALA HIGH COURT - 2016 (42) S.T.R. J313 (Ker.) - Legality of learned single judge order - Service tax liability - learned single judge has noted that even as per the amended provisions, there is a trimming down of the pre-deposit required to sustain such appeal - Held that:- we are not impressed to take the view that the issue of jurisdiction or limitation, as raised by the petitioner, is a pure question of law which affects the jurisdiction in such manner as would be avail .....

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hnan and Mr. K. Harilal, JJ. ORDER We heard the learned counsel for the appellant. 2. This appeal is against the judgment by which the learned single judge has relegated the writ petitioner for a statutory appeal against the impugned order. The fact that such statutory appeal is available to him in terms of law is not in dispute. 3. The question raised by the appellant is as to whether the activity of the appellant is one on which service tax could be levied. The learned single judge r .....

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