TMI Blog2010 (4) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... d Natural Gas Corporation Limited. Therefore, we allow the writ petitions for the present only on the ground that the impugned notice dated November 18, 2009 has been issued without being preceded by an order of assessment. The respondent is, therefore, at liberty to pass an order of assessment within a maximum period of three months from today. - Writ Petition Nos. 28875 of 2009, Writ Petition Nos. 14 of 2010 - - - Dated:- 26-4-2010 - T. MEENA KUMARI (MRS) AND NOOTY RAMAMOHAN RAO JJ. Kakara Venkata Rao for the petitioners Rajasekhar Reddy for the respondents ORDER Both these writ petitions can be disposed of by this common order since the issue involved is one and the same. The first writ petition, i.e., W.P.No. 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Limited is likely to pay them substantial amounts, the impugned notice dated November 18, 2009 has been issued in terms of the power available under section 87 of the Finance Act directing the principal employer, namely, Oil and Natural Gas Corporation Limited, to remit the same. The short question that engages our attention is this: As to whether the petitioners in W.P.No. 14 of 2010 are liable to be assessed to service tax amount or not. The answer is, it is for the assessing authority to collect the necessary data by putting the petitioners therein on notice and upon proper and careful assessment of the material so furnished, pass an order of assessment determining the liability of the petitioners in W.P.No. 14 of 2010. Only in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge sums of money and, therefore, at any time, the assessing authority makes a request pursuant to the order of assessment made by it, the Oil and Natural Gas Corporation Limited would be in a position to transmit the tax liability and there may not be any difficulty in so doing. On the contrary, without there being any assessment order, if the amounts are transmitted to the respondent, there can be possibility of a friction developing between the manpower supplying societies and the Oil and Natural Gas Corporation Limited adversely affecting the operations of the Oil and Natural Gas Corporation Limited. In view of the assurance held out by the learned counsel for the Oil and Natural Gas Corporation Limited that adequate money payable to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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