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TMI Blog2023 (3) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... d installation service - Works Contract service - HELD THAT:- No useful purpose would be served either to the appellant or to the revenue in keeping the writ petition pending since the order impugned in the writ petition is an order of adjudication and the correctness of such an order is required to be tested by the appropriate appellate authority, who will be able to re-appreciate the factual po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p Maity. For the Union of India : Mr. Asomdipta Santra. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 25th July, 2022 in WPA No.14971 of 2022. The appellant is not aggrieved by the order in its entirety as the writ petition had been admitted but is aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er than residential complex, including commercial / industrial buildings or civil structures / erection/ commissioning and installation service and Works Contract service and accordingly, computed the amount of service tax payable at Rs.37,16,169/- and equal amount of penalty has also been imposed. 4. The learned Advocate appearing for the appellant had elaborately referred to the various groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition as well as this appeal can be disposed of with the following directions. 7. In the result, the appeal and the writ petition are disposed of by directing the appellant to file an appeal to the appropriate appellate authority challenging the order dated 29th April, 2022 and such appeal shall be filed within a period of three weeks from the date of receipt of server copy of this judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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