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TMI Blog2016 (9) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... would attract service tax or would it be liable and exigible to tax under the Maharashtra Value Added Tax Act, 2002. We are of the view that the Tribunal erred in law in dismissing the appeal as not maintainable. A statutory appeal or a statutory right to appeal was availed of by the appellant/assessee to challenge the Orders-in-Original. Such an appeal was maintainable in law. Once it was so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal could not have been dismissed as not maintainable. - Decided in favour of appellant - Central Excise Appeal No. 61 of 2015 - - - Dated:- 19-9-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Prakash Shah with Mr. Jas Sanghavi i/by M/s. PDS Legal for the Appellant Mr. M. Dwivedi with Ms Shalaka GujarKarande for the Respondent ORDER P. C. 1. We have heard bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent appellant/assessee. That questions the legality of the levy. In other words, this Court is deciding the issue as to whether such a transaction would attract service tax or would it be liable and exigible to tax under the Maharashtra Value Added Tax Act, 2002. 5. This Court did not restrain the respondent/Revenue in that writ petition from adjudicating this matter and passing an adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l was bound to decide the appeal on merits. It could not have been dismissed as not maintainable only because the petitioner in the writ petition and the appellant before the Tribunal were pursuing both remedies. The statutory appeal of the assessee, in the absence of any restraint order by the High Court, was maintainable and could have been decided on merits and in accordance with law. If there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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