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2016 (10) TMI 462

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..... arma, Adv. Mr. A.D.N. Rao, Adv. Mr. Dhruv Sheron, Adv. Mr. B. Krishna Prasad,Adv. ORDER The State of Rajasthan has filed the instant suit against the Union of India and others with the following prayers: (a) Declare the activity of, providing/deploying additional police force at various Banks/Institutions/Organisations or at various events and the work of character verification and providing s .....

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..... is violative of Article 289 of the Constitution of India and therefore without authority of law. (d) Declare that the adjudication orders passed levying service tax on the plaintiff and the action of collection/recovery of service tax from the plaintiff is without jurisdiction. (e) Pass a decree of permanent injunction restraining the defendant no. 3 from issuing further show cause notices to .....

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..... by the plaintiff. It is further mentioned in the written statement that against the order passed by the Assessing Officer, the plaintiff had even preferred an appeal before the Commissioner, Central Excise, Jaipur, which appeal was dismissed by the Commissioner. Not only this, against the order of the Commissioner, the plaintiff has filed statutory appeal before the Customs Excise & Service Tax Ap .....

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..... e particular remedy the plaintiff cannot avail the other remedy as well, in respect of the same relief founded on same cause of action. The plaint is, therefore, rejected under Order VII Rule 11 of the Code of Civil Procedure, 1908. We make it clear that it would be open to the plaintiff to take all possible objections to the payment of service tax as are admissible to it under the law before th .....

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