2018 (9) TMI 320 - HC - Service Tax

Maintainability of petition - Alternative remedy of appeal - Demand of Service tax - Held that - As the petitioner has an alternate remedy of appeal, we do not deem it necessary to exercise our extraordinary jurisdiction in the matter - The petition is dismissed on the ground of alternate remedy. The petitioner, if so advised, may move an application in appeal for the exemption/waiver of the condition of pre deposit of 7.5 percent of the tax demanded.

Summary

The High Court of Allahabad dismissed the writ petition challenging a service tax demand of Rs. 11,83,493. The petitioner was directed to appeal under Section 85 of the Finance Act, 1994 within sixty days by depositing 7.5 percent of the tax demanded. The court emphasized the mandatory nature of this deposit for the appeal and advised the petitioner to seek exemption or waiver in the appeal application.