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2013 (4) TMI 98 - HC - Service TaxPayment of service tax - Contract work performed by the petitioners - Petitioner entered into contract(s) with respondent No. 1 and had received a notice from respondent No. 2 for payment of service tax in respect of the work and same was contested by the petitioner stating that liability to make payment of tax is of respondent No. 1. Respondent no. 1 didn’t contest the demand but stated that petitioner has not disclosed the particulars in respect of which contract it requires decision and also notice issued by the respondent No. 2 to the petitioner and also stated that the petitioner may submit a fresh representation furnishing all the aforesaid details so that respondent No. 1 can decide the representation of the petitioner. Held that – Court held that petitioners may submit all the documents/representations as prayed to respondent No. 1. If for deciding the representation an opportunity of personal hearing is required to be extended to the petitioners, then respondent No. 1 shall extend such opportunity.
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