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TMI Blog2010 (4) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... f dues without assessment order set aside. - 28875 of 2009 and 14 of 2010 - - - Dated:- 26-4-2010 - T. Meena Kumari and Nooty Ramamohana Rao, JJ. Shri Kakara Venkata Rao, Counsel, for the Petitioner. Shri A. Rajasekhar Reddy, Standing Counsel, for the Respondent. [Common Order per : Nooty Ramamohana Rao, J. (Oral)]. - Both these writ petitions can be disposed of by this common order since the issue involved is one and the same. 2. The first writ petition i.e. WP No. 28875 of 2009 has been instituted by the Oil and Natural Gas Corporation Limited, a Government of India Undertaking, while the second writ petition i.e. WP No. 14 of 2010 has been instituted by several of the manpower supply agencies of the said Oil and Natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same. 6. The short question that engages our attention is this : As to whether the petitioners in W.P. No. 14 of 2010 are liable to be assessed to service tax amount or not. The answer is, it is for the Assessing Authority to collect the necessary data by putting the petitioners therein on notice and upon proper and careful assessment of the material so furnished, pass an order of assessment determining the liability of the petitioners in WP No. 14 of 2010. Only in the event they fail to pay or commit default in such payment, option is always available to call upon the principal employer to pay the service tax component which is liable and outstanding from the bills payable by them to such assesses. Without the assessment order being pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, without there being any assessment order, if the amounts are transmitted to the respondent, there can be possibility of a friction developing between the manpower supplying societies and the Oil and Natural Gas Corporation Limited adversely affecting the operations of the Oil and Natural Gas Corporation Limited. In view of the assurance held out by the learned counsel for the Oil and Natural Gas Corporation Limited that adequate money payable to the seven societies would always be available with the Oil and Natural Gas Corporation Limited, we do not visualise any difficulty for the respondent to recover the assessed amount either from the societies or from the Oil and Natural Gas Corporation Limited. Therefore, we allow the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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