2024 (2) TMI 1085

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..... that the service tax imposed is on the services, which are exempted by virtue of the notification dated 20.06.2012, issued by the Government of India - failure to furnosh document to substantiate the same - HELD THAT:- A perusal of the impugned order indicates that except stating that the services rendered are exempted from service tax, the petitioner has not produced any documents to substantia .....

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..... n appeal under section 85 and 86 of the Finance Act. The time spent in prosecuting this petition to be excluded for the purpose of computation of limitation period in preferring the appeal before the appellate authority. - HON'BLE MR JUSTICE HEMANT CHANDANGOUDAR For the Petitioner (By Sri G. Natrajan, Senior Counsel for Sri Vadiraja Padakandla, And Miss. P Pooja, Advocates.) For .....

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..... e without authority of law. 4. He further submits that the petitioner due to unavoidable circumstances was not in a position to submit documents to substantiate that the services rendered by the petitioner were exempted under the notification, therefore sought for quashing of the impugned order and provide an opportunity to the petitioner to substantiate his claim before the 1st respondent. .....

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..... alternative remedy of appeal is not maintainable. 7. Considered the submissions made by learned counsels for the parties. 8. A perusal of the impugned order indicated that the petitioner was issued with a pre-show cause notice for conciliation fixing the date of hearing on 20.04.2021. However, the petitioner did not attend the same. Therefore, a show cause notice was issued on 20.04.2021 ca .....

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..... ause. 10. Whether the services of the petitioner are exempted from service tax is a matter which requires consideration by the appellate authority, and since there is a dispute as to whether the services rendered by the petitioner are exempted from service tax, the same cannot be adjudicated in this petition, and it is open for the petitioner to approach the appellate authority for redressal of .....

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