9911796707
TMI Blog2022 (6) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... roached this Court on issuance of show-cause notice dated 27th December, 2020 (Annexure-1) by respondent no.1 calling upon them to show-cause as to why service tax liability (including cesses) be not demanded and recovered from them by invoking the extended period of demand as envisaged under the first proviso to Sub-Section (1) of Section 73 of Finance Act, 1994 read with Section 119 of Chapter VI of the Finance Act, 2015, Section 161 of Chapter VI of the Finance Act, 2016, Section 95 of the Finance Act (2), 2004 and Section 140 of the Finance Act, 2007 together with interest at the applicable rate under Section 75 of the Finance Act, 1994 and penalty in terms of Section 78 of the Finance Act, 1994. They have also been asked to show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2016. According to the petitioner, all the projects were exempted from levy of service tax. Statements of the official of the petitioner-Company was recorded under section 70 of CGST Act, 2017 read with the relevant provisions of Central Excise Act, 1944, section 83 of Finance Act, 1994 and Sections 173 and 174 of CGST Act, 2017. It was taken note that the petitioner was not centrally registered with the Service Tax Department. It was also taken note that the above three MoUs / Agreements mentioned the various works to be executed by the petitioner through its sub-contractors, but the value of the work was not mentioned in those MoUs / Agreements. Petitioner prepared the estimate and submitted the same to the Government of Jharkhand whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to deposit the service tax and also failed to get registered with the Service Tax Department. 4. Learned counsel for the petitioner has referred to Section 3 of the Indian Stamp Act, 1899, especially the proviso thereunder and submitted that the instrument executed by or in favour of the Government are exempted from the payment of stamp duty. Learned counsel for the petitioner submits that since leviability of the service tax is in question, the impugned show-cause notice is against the provisions of law and is fit to be quashed. 5. Respondent has filed counter affidavit. In respect of the claim of the petitioner for exemption from payment of stamp duty, it is submitted that as per the Notification dated 01.03.2016, two ingredients were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on behalf of the rival parties, but we consciously refrain from observing anything on the merits of the contention regarding levy of service tax and exemption from payment of stamp duty claimed by the petitioner in exercise of writ jurisdiction, at this stage where the petitioner has only been asked to appear and submit its response to the show-cause notice. The show-cause notice does not suffer from want of jurisdiction. The plea of the petitioner requires scrutiny and examination of service contracts entered both with the Government of Jharkhand and its subcontractors in the light of the Exemption Notifications. Whether petitioner would be liable to pay service tax on its claim of exemption from payment of stamp duty, is a matter to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt has the discretion not to entertain a writ petition. One of the restrictions placed on the power of the High Court is where an effective alternate remedy is available to the aggrieved person; (iii) Exceptions to the rule of alternate remedy arise where (a) the writ petition has been filed for the enforcement of a fundamental right protected by Part III of the Constitution; (b) there has been a violation of the principles of natural justice; (c) the order or proceedings are wholly without jurisdiction; or (d) the vires of a legislation is challenged; (iv) An alternate remedy by itself does not divest the High Court of its powers under Article 226 of the Constitution in an appropriate case though ordinarily, a writ petition s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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