TMI Blog2017 (9) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... on the part of the Government Undertakings to take the cause straightaway before the Court of law, without even getting the claim adjudicated by the competent authority of the Respondent Department, is indeed unfortunate and deserves to be deprecated. This Court does not find any material on record to hold that the petitioner is not liable to pay Service Tax ex-facie but, on the contrary, the Notifications referred to in the impugned communication prima facie, may enjoin the said liability of Service Tax on the petitioner company. The exigibility of the Service Tax on the petitioner company on such Royalties paid by the petitioner company to the State of Karnataka, at this stage and would dismiss this petition as premature - petition dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The petitioner Company NMDC Ltd. instead of raising any objection or grievance against the said communication before the concerned authority, has straight away chosen to file this petition before this Court on 11.08.2016 without getting the said issue adjudicated by the competent authority of the respondent Central Excise Service Tax Department. 4. Upon issuance of notice, the co-ordinate Bench of this Court stayed the further proceedings on 18.08.2016. However, that stay order was vacated by this Court by passing the following order on 21.08.2017: Learned ASG has raised a preliminary objection that the petitioner being a Central Public Sector Undertaking, has filed this petition against the mere communication vide Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-Company will remain present before this Court. 6. The petitioner-Company may also show cause why exemplary costs not be imposed upon the petitioner-Company for filing such a frivolous petition before this Court. 7. Interim order dated 18-08-2016 shall stand vacated. 8. List on 28-08-2017. 5. Today, learned counsel appearing for the petitioner submitted before the Court that since the said communication, interalia made a demand for payment of service tax from the petitioner Company to pay the Service Tax on the Royalties, a cause of action arose to the petitioner company to approach this Court. He has also submitted that even the Association of the Iron Ores Miners approached the respondent Department for seeking a cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them without any demur or objection. Such an attitude on the part of the Government Undertakings to take the cause straightaway before the Court of law, without even getting the claim adjudicated by the competent authority of the Respondent Department, is indeed unfortunate and deserves to be deprecated. This Court does not find any material on record to hold that the petitioner is not liable to pay Service Tax ex-facie but, on the contrary, the Notifications referred to in the impugned communication prima facie, may enjoin the said liability of Service Tax on the petitioner company. 8. Be that as it may, this Court would not make any observation or give a finding about the exigibility of the Service Tax on the petitioner company on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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