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TMI Blog2007 (11) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax to the petitioner first, before undertaking any further investigation on the subject. Therefore, the writ petition is allowed - W.P. (C) No. 34481 of 2007 (E) - - - Dated:- 28-11-2007 - S. Siri Jagan, J. Shri A.M. Shaffique (SR.), for the Petitioner. Shri P. Parameswaran Nair, ASG, for the Respondent. [Judgment]. The petitioner is engaged in the business of trading in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy itself. 2. The petitioner contends that this position of law has also been clarified by the 1st respondent through Circular No. 79/9/2004-S.T., dated 17-12-2004. By a notice dated 21-8-2007, the petitioner was informed by the 3rd respondent that the petitioner was obliged to pay service tax on the value of taxable services for transportation of goods by road in a goods carriage, rendered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the petitioner therefore seeks the following reliefs. (i) call for the records relating to Exhibit P9 summons issued by the 3rd respondent and quash the same by the issuance of a writ of certiorari or other writ, order or direction; (ii) issue a writ of mandamus or other writ, order or direction, directing the 2nd and 3rd respondent to first decide the issue of applicability of the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the learned Asst. Solicitor General was not able to satisfy me that such decision on the question of applicability has been with notice to the petitioner and after hearing the petitioner. In such circumstances, I am satisfied that the 3rd respondent is bound to consider the question of applicability of the provisions of the Finance Act, 1994 relating to service tax to the petitioner first, befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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