TMI Blog2024 (9) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of service tax and penalties - challenge to notices for recovery of government dues issued on 02.02.2024 - grievance of the writ petitioner is that the services rendered by the writ petitioner which have been found under the realm of Service Tax by the Assessing Authority is actually exempted under the Mega Exemption N/N. 25/12 dated 20.06.2012. HELD THAT:- Issue Notice, Returnable in four week ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst this order, an appeal was filed before the Commissioner of Appeal and the same also came to be dismissed on the ground of limitation by order dated 13.11.2023. 4. The petitioner has also put to challenge the notices for recovery of government dues issued on 02.02.2024. The grievance of the writ petitioner is that the services rendered by the writ petitioner which have been found under the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with and consequently, the impugned order of recovery of Government dues is also required to be interfered with. 6. The learned Standing Counsel, GST submits that this writ petition is not maintainable as a further appeal before the CSAT was required to be filed by the petitioner under the provision of 86 of the Finance Act. However, the petitioner has not gone for further appeal and the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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