TMI Blog2023 (7) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... of which is annexed at Exhibit H. Thus, neither any proceedings are initiated nor any proceedings in regard to the other members are pending before the department. The circular as challenged in the petition, was issued almost 19 years back. The department has also not taken any action and the members of petitioner since 2007 are paying service tax under the category of mining services . In a petition which is filed by the association, it may not be appropriate to examine the validity of the impugned circular. The same is already subject matter of contention in the show cause notice issued to one of the petitioner s member M/s. Transocean Offshore International Ventures Ltd., and it would be for such member of the petitioner, who would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbit of the provision itself is sought to be expanded and which is not the intention of the legislature from the plain reading of the provision. There are other issues as urged, including on the interpretation of the provision in view of the subsequent legislative amendments made in the year 2007 and 2008 respectively by the relevant Finance Acts of the said years. 3. Mr. Shroff, learned Senior Counsel for the petitioners has fairly stated that with effect from the year 2007 the members of the petitioners are being taxed under the heading mining services and accordingly Service tax is being paid. He has also fairly pointed out that only one member of the petitioner namely M/s. Transocean Offshore International Ventures Ltd. along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als or site formation whether rendered in designated areas for the purposes of levy of service tax or beyond; (b) that this Hon ble Court be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India, to call for the records of the Petitioners case and to go into the legality and propriety thereof and to quash and or set aside the said impugned Circular No. 80/10/2004-ST dated 17th September, 2004 (being Exhibit A hereto) and show cause with demand notice F.No. DGCEI/MZU/I IS C /12(3) 34/2005/3807 dated 29.05.2008. (c) that this Hon ble High Court be pleased to issue a Writ of Mandamus or a Writ in the natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision Bench of this Court had admitted the petition, however, rejecting the prayers for interim reliefs. It was clarified that any action taken for recovery of service tax from the petitioner shall be subject to the final decision in the writ petition. We may observe that except one member as noted by us hereinabove, the department also has not issued any show cause notice for almost 17 years to any of the petitioner s members and the position as pointed out by Mr. Shroff that the petitioners are paying service tax being classified under mining services , has continued to operate. In such circumstances as to whether we should undertake the adjudication of the present proceedings any further, is the question, more particularly considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax under the category of mining services . 9. In the above circumstances, in our opinion, in a petition which is filed by the association, it may not be appropriate for us to examine the validity of the impugned circular. The same is already subject matter of contention in the show cause notice issued to one of the petitioner s member M/s. Transocean Offshore International Ventures Ltd., and it would be for such member of the petitioner, who would be entitled to raise all contentions in regard to the circular by raising all permissible contentions in law and on facts. If such contentions are raised, certainly they fall for consideration of the Designated Officer who would, if at all, is to adjudicate the show cause notice. 10. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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