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2019 (12) TMI 728 - HC - Service TaxMaintainability of petition - alternative remedy of appeal - Jurisdiction to entertain petition - levy of service tax on license fees charged by the Bihar State Government for the license issued - business in liquor - HELD THAT - We are prima facie of the considered view that it is not a case of inherent lack of jurisdiction, warranting interference by this Court by way of writ petition, in the present petition under Article 226 of the Constitution of India. As such, in view of availabiliy equally efficacious alternative remedy, more so, in a case where disputed questions of fact are involved, the present petition is disposed of by reserving right to the petitioner to seek such remedies by way of appeal before the Tribunal in accordance with law.
Issues:
Challenge to the imposition of service tax on license fees, privilege fees, and demurrage charges by the State Government. Analysis: The petitioner sought relief from the order imposing service tax on various charges by the State Government, arguing that such taxation is ultra vires the Constitution, Finance Act, and Bihar Excise Act. The petitioner contended that the license and privilege fees were not for services but for exclusive rights in liquor business, falling under state legislation. Additionally, the imposition of service tax on demurrage charges was challenged as not constituting a service. The Court noted that the matter did not lack jurisdiction for a writ petition under Article 226 of the Constitution. The Court highlighted the availability of alternative remedies, especially in cases involving disputed facts. Consequently, the petition was disposed of, with the petitioner retaining the right to appeal before the Tribunal. The Court clarified that the time spent on the petition would not count towards the limitation period, ensuring the petitioner's rights were protected. In conclusion, the judgment emphasized the importance of pursuing appropriate legal remedies, such as appeals before the Tribunal, in cases involving complex factual disputes. The Court's decision to dispose of the petition while safeguarding the petitioner's rights underscored the significance of following due process in challenging tax impositions and seeking redressal through the established legal framework.
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