2014 (6) TMI 426 - HC - Service Tax

Writ of Certiorarified Mandamus - Call for records - proceedings are in the nature of notices calling upon the petitioners herein to show cause the reasons as to the non-registration and non-payment of service taxes - Held that - Respondent/first respondent (as the case may be), - the Joint Commissioner/the Additional Commissioner, Office of the Commissioner of Central Excise and Service Tax, Tiruchirappalli - 620 001, shall bear in mind the clarifications issued in Circular No.123/5/2010 dated 24.05.2010 and proceed further in the matters. The petitioners herein are directed to submit their objections/reply within a period of two weeks from the date of receipt of a copy of this order and the respondent/first respondent (as the case may be), is directed to consider the objections/reply submitted by the petitioners and proceed with the matters and pass final orders, within a period of six (6) weeks, from the date of receipt of objections from the petitioners.

Summary

Issues Involved:
Multiple writ petitions filed seeking Certiorarified Mandamus to quash proceedings and direct consideration of tax issues based on a circular.

Analysis:
1. The petitioners filed various writ petitions seeking Certiorarified Mandamus to quash proceedings and direct consideration of tax issues based on Circular No.123/5/2010 issued by the Central Board of Excise and Customs. The issues in all petitions were similar, focusing on non-registration and non-payment of service taxes. The Court noted that similar issues had been addressed previously and directed petitioners to submit objections/replies to show cause notices.

2. Referring to a previous judgment, the Court highlighted the importance of Circular No.123/5/2010 dated 24.05.2010. The Court emphasized that the tax cases should be considered in line with the clarifications provided in the circular. The respondents were directed to comply with the circular and proceed accordingly, ensuring that the petitioners submit their objections/replies within a specified timeframe.

3. Based on the previous judgment and the relevance of the circular, the Court concluded that the petitioners' cases fell within the scope of the earlier decision. Consequently, the Court directed the concerned authorities to consider the clarifications in the circular while proceeding with the matters. The petitioners were instructed to submit their objections/replies within a specific period, and the authorities were mandated to pass final orders within a stipulated timeframe.

4. In light of the above directions and the precedent set by the previous judgment, the Court disposed of all the writ petitions. The connected miscellaneous petitions were closed without imposing any costs on either party. The Court's decision emphasized adherence to the circular's clarifications and timely resolution of the tax issues raised in the petitions.

By following the directives based on the previous judgment and the significance of Circular No.123/5/2010, the Court provided a comprehensive resolution to the issues raised in the writ petitions, ensuring a structured and timely consideration of the tax matters in question.