2010 (4) TMI 1024

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..... O 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. 28875 of 2009 has been instituted by the Oil and Natural Gas Corporation Limited, a Government of India Undertaking, while the second writ petition, i.e., W .....

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..... e absence of any assessment order passed by the assessing authority, the question of directing the principalemployer, namely, Oil and Natural Gas Corporation Limited to remit the sum of Rs. 2 crores is neither fair nor just. The learned standing counsel for the respondent, Sri A. Rajasekhar Reddy would submit that it is a fact that no assessment order has been passed against the petitioners in W. .....

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..... ment determining the liability of the petitioners in W.P.No. 14 of 2010. Only in the event they fail to pay or commit default in such payment, option is always available to call upon the principal-employer to pay the service tax component, which is liable and outstanding from the bills payable by them to such assessees. Without the assessment order being passed and without crystallising their liab .....

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..... perhaps, the exercise of power under section 87 of the Finance Act, 1994 can be invoked, but not until then. But, however, learned counsel appearing for the Oil and Natural Gas Corporation Limited Sri Kakara Venkata Rao submits that in terms of the contract entered into between the parties, each month the Oil and Natural Gas Corporation Limited is paying manpower suppliers huge sums of money and .....

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..... s Corporation Limited, we do not visualise any difficulty for the respondent to recover the assessed amount either from the societies or from the Oil and 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, there .....

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