TMI Blog2013 (5) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... y also be examined against the officers whether the order in question has been passed in bonafide exercise of power under the Statutory provision or it is something else, which would be adequately answered by the said officer himself, who has right to be heard before any observation. Meanwhile the operation of the impugned order in these petitions shall remain stayed. - W.P.(T) No. 1290, 1628, 1272, 1276, 1284, 1288, 1261, 1263, 1265 and 1270 of 2013 - - - Dated:- 21-3-2013 - P.P. Bhatt, J. For the Appellant Biren Poddar, Mahendra Chowdhary, Darshana Poddar, Piyush Poddar and Amrita Sinha For the Respondent Deepak Roshan and Rupa Kumari JUDGEMENT:- 1. We are taking note of one of the cases i.e., W.P. (T) No. 129 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely. Had they done the payment of Service Tax timely to their Service providers, there was no question of non payment of Service Tax by the Service providers to the Government of India. Though, surprisingly, the DVC CTPS has not been issued with the Show Cause Notice, though they played important role in non payment of Service, by their Service providers. They cannot escape their responsibilities towards the Government and by guiding their Service providers to discharge the taxes in the legal manner. For more than abetting the non payment of Service Tax to the Government of India DVC CTPS should set example by making payment of interest for delayed payment of Service Tax, which was required to be paid by them to their Service pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... especially, when the Service Tax is the tax of indirect nature and gets passed on to the final person. Demanding Service Tax from the beginners of chain would also amount to unjust enrichment of DVC CTPS, which is improper. Therefore, it is necessary for DVC CTPS not only to pay the entire Service Tax liability with interest and penalty amount to their Service Providers, but also ensure that their Service Providers discharge them as soon as they received the amount from DVC CTPS and pay to the Government of India in the treasury towards payment of Service Tax, interest and penalty dues. 4. and, then in concluding paragraph confirmed the payment of service tax on noticee M/s T.A. Enterprises as well as confirmed the demand of inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s liable to pay the tax and they have been described as an tiny service tax provider and the petitioner is sought to be blamed for killing the small businessman and their business . 7. Learned counsel for the Revenue sought time to file reply on facts as well as well legal aspects of the matter. 8. However, prima facie, we are satisfied that before consideration of the matter in detail, it will be appropriate to give notice to the Assessing Officer-Rajiv Kumar Mishra, Additional Commissioner, Central Excise, Ranchi so that certain allegations may also be examined against the officers whether the order in question has been passed in bonafide exercise of power under the Statutory provision or it is something else, which would be adeq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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