TMI Blog2016 (9) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Act provide for a hierarchy of remedies. Thus, considering the complicated nature of the facts involved in the instant case and to adjudicate the correctness of the impugned order, it would be necessary to re-examine the factual position, this Court is of the view that the petitioner should not be permitted to bypass the statutory appellate authority which is not only an effective remedy, but is the efficacious remedy. Hence, without going into the merits of the matter regarding the validity of the impugned order, the Writ Petition stands rejected as not maintainable. - Decided against the petitioner - W.P.No.28936 of 2016, W.M.P.No.25015 of 2016 - - - Dated:- 29-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. G. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and maintenance of the plants, which is also undertaken by the petitioner apart from technical testing services, the petitioner is liable to pay for such service in terms of the Finance Act, 1994. 2. The petitioner were issued seven show cause notices/statements of demand, dated 19.04.2010, 21.04.2011, 13.12.2011, 21.06.2013, 23.05.2014, 24.10.2014 and 27.04.2015. These were issued under the provisions of Section 73(1)/73(1A) of the Finance Act respectively. From the voluminous set of documents filed before this Court running to about 526 pages, it is seen that the petitioner has given their reply to the show cause notices/statements of demand on various dates and there was one common reply for all the notices and demands, dated 29.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of personal hearing and the respondents observed that the main issue to be decided in respect of all the notices issued for the period upto 30.06.2012 are:- (i) whether the agreement entered into by the assessee with their clients for providing water/waste water treatment/management is composite in nature involving design, drawing, process Engineering, procurement, supply, fabrication, assembling, testing, erection, commissioning and handing over; and (ii) whether service tax is to be paid on the service portion of the gross amount in connection with execution of erection commissioning, works contract and turnkey projects excluding the actual value of materials involved (suffered sales tax) alone or by adopting the value as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order on the basis of his observations that the value of supplies and value of service as per the contract are only notional and disregarded the same. Therefore, the respondent by disregarding the voluminous evidence furnished by the petitioner has resulted in a perverse and illegal order. 5. The learned Senior Standing counsel appearing for the respondent while submitting that voluminous documents placed before this Court and the questions raised before this Court in this Writ Petition are all factual issues, which the petitioner can agitate before the CESTAT by filing an appeal and there is no justification to bypass the appellate remedy. 6. I have heard the learned counsels appearing for the parties and perused the mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idering the complicated nature of the facts involved in the instant case and to adjudicate the correctness of the impugned order, it would be necessary to re-examine the factual position, this Court is of the view that the petitioner should not be permitted to bypass the statutory appellate authority which is not only an effective remedy, but is the efficacious remedy. 8. Hence, without going into the merits of the matter regarding the validity of the impugned order, the Writ Petition stands rejected as not maintainable. 9. In the result, the Writ Petition is dismissed. Leaving it open to the petitioner to work out their remedies as per the provisions of the Act. 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
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