2015 (3) TMI 1212 - HC - Service Tax

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 available for adjudication of the writ jurisdiction without examination of the questions of facts arising for decision on the basis of the contract that the petitioner has with the State Government. Therefore we do not see our way to find that there is any illegality in the decision of the learned single judge and no ground exists for entertaining this intra-Court appeal. - Writ appeal dismissed

Summary

The High Court of Kerala dismissed the writ appeal challenging the levy of service tax, stating that the question can be determined in the statutory appeal. The court noted a trimming down of the pre-deposit required for the appeal and found no illegality in the decision of the single judge. The writ appeal was dismissed in limine.