9911796707
TMI Blog2017 (9) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Superintendent of Central Excise & Service Tax vide Annexure "A" dated 04.05.2016, whereby the said Central Excise Authority has informed the petitioner that with effect from 01.04.2016, any service provided by Government or a Local Authority to a business entity has been made taxable and such service tax is also levied on the services in the nature of allocation of natural resources, right of way charges or any Fee/Licence for any service not exempted, provided by Government or a Local Authority. 2. Bringing to the notice of petitioner this change in law with effect from 01.04.2016, the said Authority of Central Excise Department merely informed the petitioner/Company to make payment of the service tax on the Royalties paid to the Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment for vacating that interim order. 3. Prima facie, this Court is seriously concerned about the Central Public Sector Undertaking approaching the High Court against a mere show cause notice against the Central Government Department itself. 4. It is most unfortunate and least desirable litigation in the Courts of Law. 5. Therefore, the learned Counsel for the Petitioner is called upon to file an affidavit of the Managing Director or Director dealing with legal affairs of the Petitioner-Company as to under what circumstances, the Assistant General Manager (Finance) Mr.Pradip Kumar Mahapatra whose affidavit is filed along with the petition was authorized to file a petition before this Court. The copy of relevant Board Resolution if any an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payment of the said service tax, the petitioner company could very well approach the concerned authority by way of suitable representations or objections and it would be premature for this Court to pronounce upon the claim of the petitioner under Article 226 of the Constitution of India. 7. Having heard the learned counsels, this Court is of the opinion that the litigation between the two Government Undertaking and Department is most unfortunate and least desirable, to say the least. If the Union of India has thought it proper to impose service tax by these Notifications referred to above, even on the Government Undertakings or Local Authority, such Organizations cannot claim exemption or immunity from such payment of tax on their own ..... X X X X Extracts X X X X X X X X Extracts X X X X
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