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TMI Blog2013 (2) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil Misc. Stay Application No. 13122 of 2012 Heard Sri J.K. Mittal along with Sri C.K. Rai in support of the stay application and Sri S.P. Kesarwani, learned Senior Standing Counsel for the Department. At the very outset, it may be stated that in spite of time granted to the respondent, the respondent has not filed any counter affidavit so far. By means of the present writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the demand raised by the order in original is totally illegal and patently without jurisdiction. The court was taken through the various provisions of the Service Tax Act and also certain portions of the order in original. The counsel for the petitioner submitted that the petitioner is carrying on construction work of three accounts. No service tax is payable on the building constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court. This being the position, he submits no interim relief can be granted to the petitioner. Considered the respective submissions of learned counsel for the parties. Time and again, Supreme Court has laid down that when the constitutional validity of certain provision has been challenged, the court should not grant interim relief. Besides the above, Supreme Court in State of Orissa vs. Madan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the constitutional validity of sub-clause (zzq) and Clause (105) of Section 65 to 'commercial or industrial service' as defined in Clause (25b) of Section 65 of the Finance Act, 1994. Let notices be issued to the Attorney General of India. As an interim measure, we provide that the final orders passed in pursuance of the impugned notice dated 9.10.2011 issued by the Commissioner, C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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