2015 (1) TMI 995

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..... to invoke the extended period of limitation has been expressly invoked. We are also of the opinion that the other questions pertaining to legality and jurisdiction as well as from their levying of the service tax given the nature of the petitioners activity can be suitably agitated before the adjudicating authority. - Commissioner of Service Tax, Delhi shall pronounce upon and decide all objection .....

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..... ble. Several grounds in support of the petition have been urged; two of them are worthy and require to be recorded. The first is that the petitioner is beyond the purview of service tax incidence given the nature of the definition of club and association services introduced for the first time w.e.f. 16-6-2005. The second is that once the authorities adopted the route to best judgment under Section .....

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..... petitioners activity can be suitably agitated before the adjudicating authority. 4. In the light of above, the concerned Commissioner of Service Tax, Delhi shall pronounce upon and decide all objections taken by the petitioner and replies to the show cause notices and deal with them expressly. In case of any adverse order, the petitioner is at liberty to avail the appellate remedies under Secti .....

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