9911796707
TMI Blog2015 (9) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... e been relegated to pursue the remedy before the competent authorities under the Statute. The learned counsel for the petitioner points out that the said parties had approached this Court at the stage of notice and not after passing the orders. This does not make any difference in so far as the petitioner is having an effective alternate remedy under Section 85 of the Finance Act, as made clear in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayers: (i) To issue a Writ of Certiorari by quashing the illegal and arbitrary Exhibit P3 order. (ii) To issue a Writ of Mandamus directing the respondents not to proceed further with P3 order. (iii) To issue a Writ of Mandamus or appropriate order declaring that no service tax is leviable on the agriculture service co-operative bank as it is only a society registered under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income for the annual period was below the threshold exemption limit. 2. The learned counsel for the petitioner submits that, the activities being pursued by the petitioner, who is a Co-operative Bank, do not come within the purview of 'service', so as to attract any 'service tax' payable under the relevant provisions of law and hence the proceedings pursued and finalised by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court that similar assessees had already approached this Court at different points of time raising similar contention and that the said parties have been relegated to pursue the remedy before the competent authorities under the Statute. The learned counsel for the petitioner points out that the said parties had approached this Court at the stage of notice and not after passing the orders. This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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