2018 (2) TMI 1188

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Mr.A.P.Srinivas, learned Senior Panel Counsel accepts notice for the respondent. Heard both. 2. The petitioner has challenged an order passed by the respondent dated 27.4.2017, by which, the activity done by the petitioner namely erection, maintenance and repairs of street lights for the use of Municipal Corporation was held to attract levy of service tax. Accordingly, the proposal made in the sh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re the Commissioner. Thirdly, because of the financial difficulty, the petitioner will not be able to pay the mandatory predeposit of 7.5% of the duty demanded. 4. In my considered view, all the above three grounds cannot be a reason for bypassing the appeal remedy available under the Statute. The inability to pay the mandatory pre-deposit cannot be a ground to entertain a writ petition. Secondly .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X