2017 (10) TMI 563

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..... the petitioner and Mrs.Hema Muralikrishnan, learned Senior Standing counsel for the respondent. 2. The petitioner has filed this Writ Petition challenging the order passed by the respondent being Order-in-Original No.9/2017-ST(JC), dated 19.01.2017. By the impugned order, the respondent has confirmed the demand of service tax, as demanded under Section 73(2) of the Finance Act, 1994, in the show .....

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..... er would contend that the primary issue involved in the present case is one of jurisdiction, as for a composite contract involving material supply and provision of service, service tax can be demanded only on the service portion and the respondent does not have a jurisdiction to levy service tax on the value of the materials. It is submitted that this exercise is clearly without jurisdiction, more .....

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..... jurisdiction under Article 226 of the Constitution, when there is an adequate effective and efficacious alternate remedy available to the litigant. The points canvassed before me by Ms.D.Naveena, are not pure questions of law, but intricate factual issues, which cannot be adjudicated in a Writ Petition. The case on hand is not an exceptional case for this Court to permit the petitioner to bypass t .....

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