SHRI JIBAN KUMAR SAHA Vs. THE JOINT COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, SHILLONG

JUDGEMENT

(1.) These two writ petitions involving almost similar questions have been considered together and are taken up for disposal by this common order.

(2.) By way of these writ petitions, the petitioners, engaged in the business of undertaking works contracts, seek to question the orders passed by the competent authorities under the Central Excise Act, 1944 ['the Act of 1944'] pursuant to the respective show cause notices, holding them liable for service tax in relation to the road construction/renovation works said to have been undertaken by them. The case of the petitioners is that the construction/renovation works carried out by them were that of exempted service under the provisions of the Commercial and Industrial Construction Service as also under the Works Contract Service [respectively under Sections 65(105)(zzq) and 65(105)(zzzza) of the Finance Act of 1994] and under Notification No.24/2009-Service Tax dated 27.07.2009 and hence, they were not liable for service tax. The competent authorities have, however, rejected the contentions of the petitioners in their respective impugned orders dated 25.05.2015 and 27.07.2015.

(3.) We are not elaborating on the factual aspects and legal grounds suggested by the respective petitioners in these cases for the reason that after having heard the learned counsel for the parties and having perused the material placed on record with reference to the law applicable, we are satisfied that for availability of efficacious alternative remedy of appeal, there is no reason or justification that these matters be entertained in the writ jurisdiction.