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TMI Blog2017 (4) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... der them in accordance with law. Presently, we do not see any reason to clarify other issues because that would be purely academic. - WRIT PETITION NO.11930 OF 2015 - - - Dated:- 3-4-2017 - S.C. DHARMADHIKARI AND PRAKASH D. NAIK, JJ. Mr. V. Sridharan, Senior Counsel a/w. Mr. Prakash Shah i/b. M/s. PDS Legal, Advocate for the Petitioner. Mr. Pradeep S. Jetly a/w. Ms. Shalaka Gujar, Advocate for the Respondents. P.C.: By this writ petition under Article 226 of the Constitution of India, the petitioners are seeking following two reliefs: (a) that this Hon'ble Court be pleased to declare that the impugned Circular No.180/06/2014-ST dated 14.10.2014 issued by the Respondent No.3 is without jurisdiction, is ultra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax. 7 We had on the earlier occasion, invited attention of Mr. Jetly to the affidavit-in-reply filed in this writ petition wherein the revenue supported the impugned circular. 8 We have also invited his attention to page no.48 of the paper book, which is paragraph 4 of the affidavit-in-reply. Paragraph 4 reads as under: 4 For the intervening period i.e. from 01-07-2012 to 13-10-2014, Service Tax on such services was exempted vide Notification No.19/2015-ST dated 14-10-2015, issued in exercise of the powers conferred by Section 11C of the Central Excise Act, 1944 (1 of 1944) as made applicable to like matters in Service Tax vide section 83 of the Finance Act, 1994 (32 of 1994). This exemption was given because of the generally p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date namely 6th January, 2017. 15 Today, it is agreed by both sides that there are several members of the petitioners association, but, they have not been assessed to tax. In the event they are assessed to service tax, we are clarifying that such office memorandum as addressed to Mr. Jetly in reply to his communication with the Revenue officials can never bind the statutory authorities. The Central Government cannot direct the assessing officer to take a particular view of the matter as that would be a direct interference with his powers as an assessing officer. He has to exercise the powers in accordance with law. In the event, there are circulars issued and prior to the impugned one, then, they would continue to bind the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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