2007 (10) TMI 260

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..... in the business of leasing operation and supervisory work for supply of coal to various power plants. The petitioners had applied for registration under the Service Tax Act on 2nd November, 2005 describing their service as Business Auxiliary Services. Case of Mr. Poddar, learned Senior Counsel appearing for the petitioner is that under the provisions of paragraph 4 (sic) of the Service Tax Rules, .....

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..... aring and forwarding agents or that of Business Auxiliary Service. Thus in this writ petition I am not entering into that part of controversy. Before me, Mr. Poddar has confined his argument on the point as to whether without an appropriate order of adjudication the petitioner can be registered in a different category from the one for which application was made by the Service Tax Authorities after .....

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..... an be allowed to remain in operation and accordingly I direct that no effect shall be given to the same. 4. The concerned authority being the Commissioner Service Tax, having jurisdiction over the matter shall consider the petitioners case upon giving them an opportunity of being heard and this exercise shall be completed within a period of six weeks from the date of communication of this order. .....

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