2022 (11) TMI 802 - HC - Service Tax

Extended period of Limitation - activities related to State Government roads and buildings and providing services in relation thereto - service tax was not paid and service tax registration also not done - Section 69 of Chapter V of the Finance Act, 1994 - HELD THAT - Admittedly, the order-in-original is an appealable order. However, no appeal was filed. Long after the limitation period for filing appeal was over, the present writ petition came to be filed - Since then petitioner has not furnished the names of the officers responsible for the present state of affairs. Ultimately, on 10.10.2022 after recording the submission of learned Special Government Pleader, it is made clear that if by the next date, information pertaining to names of the officials responsible for not filing the appeal against the order-in-original dated 16.11.2018 was not furnished, we may consider recalling our order dated 24.03.2022. Considering the fact that the writ petition has been filed long after expiry of the limitation period for filing appeal, we are not inclined to entertain the writ petition - Petition dismissed.

Summary

Issues:
Challenging legality and validity of the order-in-original dated 16.11.2018 passed by respondent No.4; Non-filing of appeal against the order-in-original; Conditional stay granted; Failure to furnish names of officials responsible for not filing appeal; Dismissal of the writ petition.

Analysis:
The petitioner, a District Roads and Buildings Officer/Executive Officer in Telangana, challenged the legality of an order-in-original dated 16.11.2018, which classified the activity of allowing Right of Way for laying optic fiber cables as a taxable service. The order demanded service tax, late fees, interest, and penalties from the petitioner for the period from August 2012 to March 2016. The petitioner did not file an appeal against this order, leading to the filing of a writ petition long after the limitation period had expired.

The High Court granted a conditional stay on the order-in-original and the consequential notice issued to the State Bank of India. The Court directed the petitioner to inform about the officials responsible for not filing the appeal and to deposit 25% of the tax levied within thirty days. However, the petitioner failed to provide the required information despite multiple opportunities, leading to the Court's decision not to entertain the writ petition.

Ultimately, on 10.10.2022, the Court dismissed the writ petition, citing the failure to furnish the names of the officials responsible for not filing the appeal and the delayed filing of the petition after the expiration of the limitation period. The Court recalled its previous order granting a conditional stay and directed the dismissal of the writ petition. The Chief Secretary to the Government of Telangana was to be provided with a copy of the order, and any pending miscellaneous applications were to be closed without costs.