TMI Blog2013 (2) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... its Service Tax liability, it has not been shown that the petitioner was liable to pay Service Tax to the respondent department, relating to the works being carried on by it, during the course of its business. It is a well settled position in law that no tax could be collected from the assessee, without an appropriate assessment order being passed by the authority concerned and by following the procedures established by law. As in the present case no such procedures had been followed by the respondent department this Court finds it appropriate to direct the respondents to return the sum of ₹ 2 crores, collected from the petitioner within a period of ten days from the date of receipt of a copy of this order - writ petition allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Centre Point Building, 21, Hemant Basu Sarani, 4th floor, Room No.405, Kolkata, West Bengal. During the regular course of its business, the petitioner has executed certain works in the nature of excavation and sites clearance, for M/s.Larsen Toubro Limited, as the main contractors for the various infrastructural works, which had been entrusted to it. None of the works had been carried out by the petitioner, within the jurisdiction of the Coimbatore Commissionerate. However, a search warrant had been issued by the Additional Commissioner of the Customs, Central Excise and Service Tax, Coimbatore, the first respondent herein for the search conducted, on 1.3.2012, at 119, Amaravathy Second Street, Gurusamy Nagar, Bharathiar University Pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2012. 7. A counter affidavit has been filed on behalf of the respondents denying the averments and allegations made by the petitioner in the affidavit filed in support of the writ petition. In the counter affidavit filed on behalf of the respondents, it has been stated, inter alia, that the petitioner, having collected a huge amount of ₹ 17 crores, as Service Tax, by raising tax invoice, and by enabling the service recipient, namely, M/s.Larsen Toubro Limited, to avail the input service credit, does not have the locus standi to claim for the return of the sum of ₹ 2 crores, paid by the petitioner company, voluntarily, during the search conducted, on 1.3.2012, to be adjusted against its Service Tax liability. The said amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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