2024 (5) TMI 237

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..... nd Service Tax Act, 2017 - HELD THAT:- Keeping in view the fact that there is a remedy of appeal which is provided under Section 107 of the Act on a nominal payment of 10% of the amount imposed, the petitioner has an alternate and efficacious remedy available. Keeping in view the law laid down by the Apex Court in THE STATE OF PUNJAB VERSUS M/S SHIV ENTERPRISES ORS. [ 2023 (1) TMI 842 - SUPREME CO .....

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..... 99 which had been intercepted on 15.12.2022. 2. Keeping in view the fact that there is a remedy of appeal which is provided under Section 107 of the Act on a nominal payment of 10% of the amount imposed, we are of the considered opinion that the petitioner has an alternate and efficacious remedy available. 3. Faced with this situation, counsel for the petitioner submits that he may be permitted to .....

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