TYRESOLES INDIA PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. Rajesh Chander Kumar, the learned Counsel for the Petitioner and Ms. Asha Desai, the learned Senior Standing Counsel for the Respondents.

(2.) The challenge in this Petition is to the order dated 14 October 2016, made by the Commissioner of Central Excise and Service Tax, Goa (Commissioner), confirming the demand of Rs. 186,73,790/- and imposing penalty at the rate of 1% of the demanded service tax.

(3.) In addition, the Petitioner has also challenged the constitutional validity of Section 35F of the Central Excise Act, 1944 (said Act).