9911796707
TMI Blog2024 (1) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... - petition filed without exhausting the efficacious alternative remedy of appeal - imposing service tax and penalty under Finance Act - 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 substantiate that the services rendered by him were exempted from service tax. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng this petition to be excluded for the purpose of computation of limitation period in preferring the appeal before the appellate authority. - THE HON'BLE MR JUSTICE HEMANT CHANDANGOUDAR FOR THE PETITIONER : SRI G.NATARAJAN, SENIOR COUNSEL FOR SRI VADIRAJA PADAKANDLA AND MISS P. POOJA, ADVOCATES. FOR THE RESPONDENTS: SRI GIRISH HULMANI, ADVOCATE FOR R1 AND R2; SRI SHIVARAJ BALLOLLI, ADVOCATE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity to the petitioner to substantiate his claim before the 1st respondent. submits that the petitioner did not reply to the pre-conciliation notice and though replied to the show cause notice, did not furnish any documents to substantiate that the services rendered by him were exempted under the notification. He further submitted that though several opportunities of personal hearing we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce was issued on 20.04.2021 calling upon the petitioner as to why service tax should not be imposed on the services rendered by the petitioner. The petitioner replied to the show cause notice stating that the services rendered are exempted from payment of service tax under the notification and therefore sought to drop the proceedings. 8. A perusal of the impugned order indicates that except statin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority for redressal of his grievances. 10. Accordingly the petition stands dismissed, reserving liberty to the petitioner to file an 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. All contentions are kept open. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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