2021 (2) TMI 987

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..... M SHAH(5916) for the Petitioner(s) No. 1,2 for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. Draft amendment is allowed. 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 reco .....

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..... , 1994; (ii) Interest at the appropriate rate should not be demanded and recovered from them for the period of delay of payment of service tax mentioned 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 explain .....

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..... ividuals. Therefore, the liability to pay the service tax would be of the recipient of the services and that would be the ONGC. 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-applican .....

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