Service Tax ——-The petitioner challenged the order of Assessment dated 23.09.2022. The respondent raised objection on the ground that alternative remedy has not been availed. The counsel for the petitioner submitted that service tax had already been charged and paid by the U.P. Power Corporation in respect of items which have been included by the department for levying service tax upon the petitioner. The court observed that so far as issue with regard to raising of demand for service tax from U.P. Power Corporation is concerned this is a factual issue which can always be determined in appropriate proceedings. The petitioner cannot challenge the imposition of service tax on the ground that Chapter V of the Finance Act, 1994 is omitted.

Held that:- The Hon’ble High Court permitted the petitioner to prefer the statutory appeal within a period of four weeks. The appeal so filed shall be entertained without raising any objection with regard to the limitation.