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TMI Blog2015 (3) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the Finance Act - Held that: - There is no inherent lack of jurisdiction. Whether service tax is payable or not has to be decided by the Assessing Authority. Such Assessing Authority can also decide whether the charging provision has, in fact, been enforced or not. The Assessing Authority can also decide whether any exemption has been made and the petitioner is exempted from payment of tax. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agar, Agartala, Tripura West. Dear Sir, Sub:- Payment of Service Tax on Commercial or Industrial Construction Service It is on record that you have provided taxable service in the category of Commercial or Industrial Construction Service under sub-clause (zzd) of Section 65(105) Chapter the Finance Act'1994(as amended) to Rose Valley Real Estate & Construction Ltd. 3 M.B. Road, Near Old RMS C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Finance Act'1994 as well as Service Tax Rule'1994. You are therefore requested to deposit Service Tax amounting ₹ 12,53,592/- (twelve lakhs fifty-three thousand five hundred and ninety-two) only Education Cess ₹ 25,072/- (twenty-five thousand and seventy-two) only and Secondary and Higher Education Cess ₹ 12,536/- (twelve thousand five hundred thirty-six) only along with ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Act have not been enforced till date and, therefore, the Superintendent, Service Tax Range has no jurisdiction or authority to issue the said notice. 3. At the same time, Sri Somik Deb, learned counsel for the petitioner has placed reliance on a notification dated 22-05-2007 exempting commercial or industrial construction service referred to in this very same sub-clause (zzq) in relation to ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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