TMI Blog2022 (1) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity undertaken by the petitioner does not amount to service within the meaning of Section 65 (B) (44) which specifically excludes a transfer of title and goods or immovable property by way of sale, gift or in any other manner - applicability of mega exemption notification - place of provision of services rules - HELD THAT:- There is no merits in this writ petition. It is for the petitioner to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of facts have to be determined only by the authorities acting under the hierarchy Act. This Writ Petition is dismissed with liberty to the petitioner to file statutory appeal before the Appellate Commissioner, within a period of two months from the date of receipt of a copy of this order. - W.P.No.19763 of 2021 And W.M.P.No.21039 of 2021 - - - Dated:- 8-11-2021 - Honourable Mr.Justice C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e called, grant of rights to use immovable property, services for carrying out or coordination of construction work, including architects or interior decorators, shall be the place where the immovable property is located or intended to be located.'' 3. That apart, it is submitted that the petitioner has merely joined hands with two other owners and sold about 19.07 acres of land, of wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent is without jurisdiction and therefore, the impugned order is liable to be quashed. 7. Heard the learned counsel for the petitioner. 8. There is no merits in this writ petition. It is for the petitioner to convince the appellate authority to come to a conclusion that neither the petitioner has provided any taxable service within the meaning of Section 65 (B) (44) of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd thereafter, if the petitioner is aggrieved, the petitioner can file an appeal before the High Court or Hon'ble Supreme Court depending upon the nature of the case. 10. Since the involves the disputed question of facts as to which any service was provided or not. Therefore, I am not inclined to admit this writ petition. Further, the petitioner has an alternate remedy by way of an appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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