9911796707
TMI Blog2009 (11) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... rity service to the BSNL is not acceptable – Penalty proceedings under service tax quashed - 794 of 2006 - - - Dated:- 20-11-2009 - Prakash Krishna and Subhash Chandra Nigam, JJ. S/Shri V.K. Singh, M.N. Singh and Mahesh Narain Singh, for the Petitioner. S/Shri N.P. Shukla, S.S.C. and S.K. Mishra, for the Respondent . [Order].- By means of the present writ petition, the petitioner who is providing service by way of security guards to B.S.N.L., Gorakhpur, have sought a direction to the respondents to pay entire service tax along with 18% interest and penalty to the petitioners, which is payable to Central Excise, Division Gorakhpur as demanded by Central Excise Department through notice dated 8th October, 2004 (annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en up earlier, the following order was passed on 27th April, 2006:- 5. Sri N.P. Shukla represents respondents No.1, 2 and 4. Respondent No.3 and 5 are represented by Sri R.K. Misra. They may file their counter affidavit within a month. List thereafter. 6. From the letter dated 7-4-2005, enclosed as annexure-6 to this writ petition, it appears that the respondents No.1, 2 and 4 are not disputing their liability to pay service tax to the petitioner. However, the respondents No.1, 2 and 4 are insisting by that letter that first service tax should be deposited by the petitioner with the Central Excise Department and, only thereafter the amount of service tax will be paid by the BSNL to the petitioner, who is providing security service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erations to the submissions made by learned counsel for the petitioner and we find sufficient force therein. 12. The B.S.N.L. is not disputing its liability to pay the service tax. This being so, they are required to pay the service tax amount to the petitioner so that the petitioner may deposit the same with the Excise Department. 13. In the result, the writ petition succeeds and is allowed. 14. A writ of mandamus is issued commanding the B.S.N.L. namely No.1, 2 and 4 to pay the service tax amount to the petitioners and also pay the interest for late payment at the rate of 18%. The petitioner is directed to deposit the service tax amount with the Central Excise Department. 15. So far as, penalty notice issued by the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
