2018 (3) TMI 930

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..... mers - case of petitioner is that that he is an exclusive defence contractor and all contracts performed by him are exempt from service tax - Held that: - It is seen that the petitioner has given a representation to the first respondent on 24.11.2017 and the same is pending - while declining to grant the prayer sought for, there will be a direction to the petitioner to appear before the first resp .....

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..... een doing contract work for the past 12 years in the Nilgiris District stated to be an exclusive contractor for the defence department. The petitioner's contract has been periodically renewed and as on date, it is valid upto 31.12.2010 vide proceedings dated 19.10.2015. The petitioner is aggrieved by a notice issued by the first respondent dated 19.09.2017 calling upon the petitioner to produc .....

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..... ts performed by him are exempt from service tax, then the question of paying service tax does not arise. However, for that reason, the petitioner cannot state that the impugned proceedings have to be quashed. It is seen that the petitioner has given a representation to the first respondent on 24.11.2017 and the same is pending. 4. Considering the facts and circumstances of the case, while decli .....

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