TMI Blog2021 (2) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be the ONGC - HELD THAT:- By amendment, which has been permitted to be carried out, it is brought to the notice of this Court that the service recipient being ONGC Ltd. had already deposited the requisite service tax with the concerned authority and the payments were then made to the writ-applicant society. This writ-application is not entertained as the impugned order is appealable under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. The same shall be carried out at the earliest. 2. We have heard Mr. S.N. Shelat, the learned senior counsel assisted by Mr. Shivang Shah, the learned counsel appearing for the writ-applicants. 3. It appears from the materials on record that the writ-applicant herein is a registered cooperative society and a Government approved contractor involved in the activity of supply of manpower, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned at (i) above under Section 75 of the Finance Act, 1994; (iii) Penalty under the provisions of Section 77(2) of the Finance Act, 1994 as amended should not be imposed upon them for contravention of provisions of the Finance Act, 1994 as explained herein above; (iv) Penalty under the provisions of Section 76 of the Finance Act, 1994 as amended should not be imposed upon them for thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which has been permitted to be carried out, it is brought to the notice of this Court that the service recipient being ONGC Ltd. had already deposited the requisite service tax with the concerned authority and the payments were then made to the writ-applicant society. 7. We would ordinarily have not entertained this writ-application as the impugned order is appealable under Section 107 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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