TMI Blog2005 (5) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. ORDER By means of the present Writ Petition filed under Article 226 of the Constitution of India the Contractors Association through its Secretary Mahendra Nath Pandey seek the following relief: (i) Issue a Writ order or direction in the nature of Mandamus directing the respondent No. 1 and 2 to provide service tax to the members of the petitioner from the date of its appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciation of thermal contractors providing various services in Rajya Vidyut Utpadan Nigam Ltd. and it is registered under the Societies Registration Act, 1860. The object of the association is look after well being of its members as well as to look after their interest, which may not be in any manner adversely affected. Member of the petitioner association undertake repairs and maintenance of variou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that from the reading of various provisions of the Finance Act, 1994 relating to imposition of service tax and the Rules framed thereunder, the members of the petitioner association are under the obligation to pay service tax to the Union of India, and deposit the tax, non compliance of which entails penal consequences. According to him, under the scheme of the levy of service tax, the members ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d)(ix) of the Service Tax Rules 1994. Therefore, even though under the scheme of the service tax from the scheme of service tax, the payer of service tax is entitled to realise the service tax from its customers, yet it all depends upon contracts entered into between the parties. It is always open to the service provider to charge or not to charge the amount of service tax from its customers and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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