9911796707
TMI Blog2024 (6) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... work connection, this Court is of the view that the petitioner may have the case on merits and therefore, a liberty can be given to the petitioner to file statutory appeal. This Writ Petition is disposed of by permitting the petitioner to file statutory appeal before the Appellate Commissioner within 30 days from the date of receipt of a copy of this order together with the deposit of 25% of the disputed amount, as a condition for entertaining the appeal. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.S.Rajasekar For the Respondent : Mr.R.Nanda Kumar Senior Standing Counsel ORDER The petitioner is before this Court against the impugned order in Original No.21/2022-ST-ADJN dated 27.09.2022. The dispute pertains to the levy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax returns (ST-3). 3. It is the case of the petitioner that the petitioner is not even required to obtain Service Tax registration in view of the exemption from obtaining the registration under notification No.8/08-ST dated 01.03.2008 amending Notification No.6/2005-ST dated 01.03.2005. It is submitted that the petitioner's activity although amounts to service, the petitioner's turn over is below the threshold under the above exemptions during the period in dispute and therefore, the petitioner has the case on merits. It is, therefore, submitted that the impugned order is liable to be quashed. 4. The learned counsel for the petitioner submits that the petitioner is willing deposit 25% of the disputed tax as a condition for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions of the learned counsel for the petitioner, this Writ Petition is disposed of by permitting the petitioner to file statutory appeal before the Appellate Commissioner within 30 days from the date of receipt of a copy of this order together with the deposit of 25% of the disputed amount, as a condition for entertaining the appeal. 8. Needless to state, the above amount is without prejudice to the rights of the petitioner in the appeal. The petitioner shall be heard before the appeal is disposed of on merits and in accordance with law. 9. It is expected that the Appellate Commissioner endeavours to pass final orders on merits and in accordance with law within a period of 6 months from the date of receipt of a copy of this order. This W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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