2006 (3) TMI 754

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..... and Y.N. Ravani, for the Respondent. JUDGMENT [Judgment per : Anil R. Dave, J. (Oral)]. - Rule. Service of rule is waived by Standing Counsel Shri Yogesh Ravani for the respondents. 2. Looking to the facts of the case, the learned advocates have agreed for final hearing of the petition and therefore the petition has been finally heard today. 3. The petitioner has challenged the valid .....

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..... 003 i.e. the date on which the service tax was made leviable under the provisions of Section 66 of the Finance Act, 1994. It is not in dispute that the amount which is to be made taxable by the respondent authorities was received by the petitioner before 1-7-2003. It appears to be the case of the respondent authorities that because of a Circular dated 5-11-2003, which is at annexure 2.5 in Civil A .....

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..... f the authority decides against the petitioner and calls upon the petitioner to make payment of service tax, the demand shall be kept in abeyance till the issue is decided finally by the CESTAT. It would be open to the petitioner to challenge the validity of the order which may be passed by the Assistant Commissioner (Service Tax) or by the Commissioner (Appeals) of Service Tax or by the CESTAT. .....

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