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TMI Blog2019 (3) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus, the dilatory and time consuming proceeding of a suit before a Civil Court has been impliedly barred. The Civil Court has got no jurisdiction to entertain the suit relating to service tax matter and therefore, the Court below ought to have allowed the application filed to decide the issue of jurisdiction and should not have entertained and passed ex parte decree - petition allowed. - C.R.P.(PD)(MD) Nos. 132 of 2011, 398 of 2012 And M.P.(MD) Nos. 1 of 2011, 1 of 2012 - - - Dated:- 27-3-2019 - J. Nisha Banu, J. For the Appellant : B. Vijay Karthikeyan, Senior Standing Counsel For the Respondent : K.S. Sankar Murali and J. Gunaseelan Muthiah ORDER J. Nisha Banu, J. 1. CRP. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2004 is ultra vires, void ab initio, without jurisdiction, arbitrary null and void and for consequential permanent injunction restraining the defendants their men, servants and agents from resorting to any coercive steps for recovery of the alleged service tax due by giving effect to the said impugned order of the 2nd defendant in any manner. In the said suit, the defendants called absent and they were set ex parte and ex parte decree was passed on 06.08.2010, against which, the defendants have filed CRP.398/12. 5. The main contention raised by the learned Senior Standing counsel for the petitioners is that the suits are not maintainable as the Civil Court has no jurisdiction to entertain the service tax matter. In support of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Hindustan Laminators Pvt. Ltd., vs. Union of India in F.M.A.T. 2322 of 2003 decided on 09.09.2003, the Apex Court has specifically held that the statutory provisions of the Central Excise Act deal with the questions of revenue and, as such, detailed provisions have been created for appeal and then the remedy can be pursued up to High Court and also Supreme Court in order to shorten the period of litigation for a quick decision. Thus, the dilatory and time consuming proceeding of a suit before a Civil Court has been impliedly barred. 9. From the above judgment of the Apex Court, it is seen that the Civil Court has got no jurisdiction to entertain the suit relating to service tax matter and therefore, the Court below ought to have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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