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2009 (12) TMI 42

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..... e is no order passed by the Supreme Court staying the operation of that judgment. In these circumstances, the respondent could not instruct their officers to peruse the matter with tax payers calling upon them to pay service tax or to resort to other means under the law to protect the Revenue - Mr. Chandhiok, learned ASG appearing for the Baord, assures that corrective steps shall be taken by issuing further instructions, in supersession of earlier instructions, to the officers not to write such letters demanding the payment of service tax or threatening coercive steps. - On this assurance no further orders are required to be passed in this Writ Petition. - 13861/2009 - - - Dated:- 18-12-2009 - A K Sikri and Siddharth Mridul, JJ. Appe .....

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..... this petition is that in spite of the aforesaid position, the respondent No. I is issuing instructions to its officers throughout the country stating that in view of the filing and pendency of the said Special Leave Petition, the officers should safeguard the Revenue by either pursuing the tax-payers to pay the service tax on renting of immovable property for use in the course of furtherance of business or commerce or resorting to means under law to protect the Revenue. It is further stated on the basis of these instructions received by the officials of the Department, they are sending notices to various persons with instructions to start complying with the provisions of the aforesaid notification and circular by paying the requisite servi .....

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..... ed to this office within 5 days of receipt of this letter. Failure to comply with the same will initiate further necessary action against your." It is clear from the perusal of the aforesaid communications that message given is that on account of pendency to the Special Leave Petition, such persons are under obligation to deposit the service tax, so much so even threat is extended to the extent that failure to comply the same will leave to initiate the further necessary action against the defaulters. When this Writ Petition came up for hearing on 15th December, 2009 Mr. Mukesh Anand, who appeared on advance notice submitted that the Writ petition be adjourned to enable him to seek further instructions in this matter. Mr. Nukes Anand has .....

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