9911796707
TMI Blog2024 (8) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... order in original No.13/2023-24-S.Tax, Assessment Order dated 26.10.2023 passed by the Assistant Commissioner of Central Tax and Central Excise, levying service tax, interest and penalty. The relief sought in the writ petition is as under: "pleased to issue an appropriate order or direction more particularly one in the nature of Writ of Mandamus declaring the Assessment Order dated 26.10.2023 in DIN:20231055YK000000B40C issued by the respondent No. 3 herein assessing an amount of Rs. 6,46,317/- (Rupees Six Lakhs Forty Six Thousand Three Hundred and Seventeen) towards service tax for the Assessment Year 2016-17 and 2017-18 up to 06/2017 under Section 75 of Finance Act, 1994 Penalty of Rs. 6,46,317/- under Section 78 (1) of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Attachment Order, dated 05.03.2024 issued by the respondent No. 3 freezing petitioners bank account with the respondent No. 5." 3. It is contended that the petitioner is engaged in the business of execution of works contracts as a sub-contractor to the main contractor. It is stated during the relevant period for the financial year 2016-17 and 2017-18, one D. Purna chandara Rao was awarded contract for laying CC Road from New Ibrahimpatnam to Old Ibrahimpatnam during the period of Krishna Pushakaras. And that the said D. Purnachandra Rao executed sub-contract in favour of the petitioner for execution of the work. Thus he has executed the subcontract of laying CC road. The contractor while remitting the payment for execution of the sub-cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is liable to pay the service tax, along with corresponding interest and penalty. Thus the 3rd respondent quantified the liability of the petitioner as under: "Service Tax Rs. 6,46,317/-, penalty of Rs. 10,000/- under Section 77 (1) (a) of the Finance Act, 1994, penalty of Rs. 10,000/- under Section 77 (2) of the Finance Act, 1994 and penalty of Rs. 6,46,317/- under Section 78 of the Finance Act, 1994." 5. Assailing the same, the present writ petition is filed by the petitioner contending that although against the impugned proceedings of the 3rd respondent, an appeal lies to the Commissioner (Appeals), however, since the order of the 3rd respondent is without jurisdiction and is in violation of the principles of natural justic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andra Rao nor relevant documents evidencing that the noticee received sub-contract work for executing the work relating to provision of CC Road to Pushkar Ghat. Further, it is evident from the Completion Report pertaining to providing CC Road to Pushkar Ghat that the noticee's name/particulars nowhere appeared in the said completion report since he had not performed/executed any work. Thus, it is clear that there is no evidence to prove that the said work has been taken up/executed by the noticee." 10. Though the petitioner had claimed the services to be exempt from payment of service tax, he did not place before the authority the relevant material in support of his contention despite several opportunities being afforded to him. In the lig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct", which we take judicial notice, came into being recently in the year 2022, in Districts reorganization in Andhra Pradesh. Therefore prima facie in our view we cannot rely on the said document and it appears as if the same has been invented or created for the purpose of the present writ petition. The said document cannot be taken into consideration for adjudication of the issue under dispute by this Court as the said alleged agreement was also not filed before the adjudicating authority. 13. On the basis of the material before it, the 3rd respondent has passed the order in original. If the petitioner is really aggrieved by the said order remedy is to file an appeal before the appellate authority before which the petitioner can in a bett ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
