TMI Blog2018 (5) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax under the Finance Act, 1994 - case of petitioner is that the first petitioner Board has no liability to pay service tax in respect of its transactions under the Finance Act, 1994 - Held that: - the issue to be decided in the said appeals as also in the writ petition is one and the same. In the circumstances, I am of the view that it may not be appropriate to permit the petitioners to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he second petitioner in his capacity as the Secretary of the first petitioner Board to give evidence and produce the documents mentioned therein concerning the enquiry against the first petitioner relating to their liability to pay service tax under the Finance Act, 1994. Ext.P9 summons is under challenge in the writ petition. 2. Heard the learned counsel for the petitioners as also the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said orders in appeal before the Customs, Central Excise and Service Tax Appellate Tribunal, Bangalore in Exts.P3 and P4 appeals on the very same ground that they have no liability to pay service tax, and the said appeals are pending. In other words, the issue to be decided in the said appeals as also in the writ petition is one and the same. In the circumstances, I am of the view that it may not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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