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TMI Blog2018 (3) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... t: - The impugned order, Annexure- A dated 17.03.2016 passed by the Assistant Commissioner cannot be said to be without jurisdiction and there is no patent lack of jurisdiction or such breach of principles of natural justice, which may entitle the petitioner to directly invoke the extra ordinary jurisdiction of this Court under Article 226 of the Constitution of India - petitioner has equally adeq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax of ₹ 2,26,323/- for the period from April 2013 to March 2015 and also interest and penalty thereon. 2. Admittedly the appeal against the said order lie s to the Commissioner of Central Excise (Appeals) under Section 85 of the Finance Act, 1994, applicable for the service tax. 3. Learned counsel for the petitioner has submitted before the Court that under the said Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15, whereas the period in question for which the demand has been raised by the assessing authority is prior to 1.4.2015 and therefore the petitioner was not exempt from payment of service tax. He has also submitted that the BESCOM is a Public Sector undertaking which works on commercial principles an d cannot be treated on par with Government or Local Authority and therefore supply of water throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In view of this, the present writ petitions are held to be not maintainable and the same are liable to be dismissed. 7. If the assessee files any such appeal before the Commissioner of Appeals within a period of 30 days from today, the said Appellate Authority will not raise any objection about the limitation against such appeal and subject to the petitioner-assesseee fulfilling other conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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