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2007 (10) TMI 292 - HC - Service TaxPetition against investigation proceedings – harassment during investigation proceeding for alleged non payment of service tax - the main grievance of the petitioners is over the process of investigation and in particular the manner of investigation of the petitioners on the allegation of non-payment’ of service tax. The petitioners have challenged in this writ petition the legislative competence of the Union Government to levy service tax on hire-purchase agreement and lease financing services. - As regards recovery of service tax, if any, let no step be taken for coercing such payment but the respondent shall be at liberty to raise demand in accordance with law. The petitioner shall cooperate with the Revenue Authorities in this regard - Court has directed that no penal action will be taken against the petitioner
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