TMI Blog2009 (5) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... nds. 2. Incidentally, in this writ petition, Central Warehousing Corporation, CTA Movers Pvt. Ltd. and J.M. Boxy & Co. Pvt. Ltd., are the other respondents being respondent nos. 4, 5 and 6 respectively. The respondent no.5, as it appears from the writ petition, is a separate company promoted by the directors of the petitioner no.1 and is having the same set of directors and shareholders as that of the petitioner no.1. The petitioners are not claiming any relief against the respondent no.5. It appears from the writ petition that the petitioners, who are rendering cargo handling service, transportation and also hiring, got themselves registered under the Finance Act, 1994 (Service Tax) on 6th October, 2004. 3. Submission has been made that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 and 3 and Central Warehousing Corporation, a Government of India undertaking, the respondent no.4 have filed their respective affidavits and are on record. 6. Learned advocate for the petitioner, reiterating the statements made in the writ petition, has submitted that the petitioner has given an effective reply to the queries pursuant to the summons and has provided the balance sheet and therefore, the show cause notice alleging non-payment of service tax is not proper and illegal. Moreover, relying on the affidavit filed on behalf of the Central Warehousing Corporation it has been submitted that the petitioner was working as a sub-contractor of the respondent no.5 and the respondent no.4 has collected service tax on behalf of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 by Kalu Ram on behalf of the Central Warehousing Corporation, the respondent no.4 and the affidavit-in-opposition affirmed by Nanda Kumar Bhattacharjee on 2nd April, 2008 on behalf of the respondent nos. 1, 2 and 3 and the respondent no.2 in his reasoned order shall deal with the same. 11. It is needless to mention that the respondent no.2 while passing the order shall verify the documents produced since a submission has been made by the petitioner that there is going to be a double taxation. 12. I make it clear that I have not gone into the merits of the case and all points are left open to be dealt with by the respondent no.2. 13. It is also made clear that the respondent no.2 shall proceed after representation is filed without givi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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