Heard together (3 matters)
T.C. NO.4/43
WP(C)21435 OF 2018
W.P.(C) No. 24881 of 2018
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY, THE 3RD DAY OF AUGUST 2018 / 12TH SRAVANA, 1940
WP(C).No. 24881 of 2018
PETITIONER(S)
M/S. THIRUVONAM ENTERPRISES
T.C. NO.4/432 - 1, KIZHAKKUMKARA,
KULATHUR P.O., THIRUVANANTHAPURAM - 695 583,
(REPRESENTED BY ITS MANAGING PARTNER)
BY ADVS.SRI.MANOJ PILLAI
SRI.G.ANANTHANARAYANAN
RESPONDENT(S):
1. UNION OF INDIA
REPRESENTED BY REVENUE SECRETARY,
MINISTRY OF FINANCE, NEW DELHI - 110 001.
2. THE COMMISSIONER OF CENTRAL TAXES & CENTRAL EXCISE
OFFICE OF THE COMMISSIONER OF CENTRAL TAXES &
CENTRAL EXCISE (APPEALS), COCHIN COMMISSIONERATE,
CR BUILDINGS, I S PRESS ROAD, COCHIN - 682 018.
3. ASSISTANT COMMISSIONER OF CENTRAL TAXES & CENTRAL EXCISE
GST BHAVAN, PRESS CLUB ROAD,
TRIVANDRUM - 695 001.
4. CHIEF CONTROLLER
GOVERNMENT OF INDIA, DEPARTMENT OF SPACE,
VIKRAM SARABHAI SPACE CENTRE, THUMBA,
TRIVANDRUM - 695 022.
R1,R4 BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
R2 & r3 BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-08-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 24881 of 2018 (I)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1. TRUE COPY OF THE SHOW CAUSE NOTICE NO.94/2016-17
ST (DC) DATED 27.12.2016
EXHIBIT P2. TRUE COPY OF THE ORDER-IN-ORIGINAL NO.05/2017-18
ST (AC) DT. 22/08/2017 WITH DATED OF ISSUE AS
23.08.2017 BY THE THIRD RESPONDENT
EXHIBIT P3. TRUE COPY OF THE WRIT PETITION NO. WP(C)21435 OF
2018 FILED BY THE PETITIONER AND LATER
WITHDRAWN ON 05.07.2018
EXHIBIT P4. TRUE COPY OF THE INTIMATION LETTER ISSUED TO
RESPONDENT NO.4 BY THE PETITIONER'S ADVOCATE
RESPONDENT'S EXHIBITS: NIL
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TRUE COPY
PA TO JUDGE
Scl.
DAMA SESHADRI NAIDU, J.
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W.P.(C) No. 24881 of 2018
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Dated this the 3rd day of August, 2018
JUDGMENT
1.The petitioner, a partnership firm, holding service tax registration, claims to be 'Manpower Recruitment and Supply Agency'. It faced a show-cause notice demanding Rs.19,05,437/- as the service tax and cess, due for the period from April, 2011 to March, 2015. The petitioner submitted its Ext.P4 reply to the fourth respondent. The issue is whether the petitioner supplies man power or undertakes the cleaning works itself. Now, the petitioner has filed this writ petition, seeking from among other reliefs, an opportunity of hearing before the 4th respondent.
2.In response to the submissions made by the petitioner's counsel, both the learned ASG and the learned Standing Counsel for respondents 2 and 3 have submitted
W.P.(C) No. 24881 of 2018 -2- that this Court may dispose of the writ petition, providing an opportunity of hearing to the petitioner.
3.I therefore, dispose of the writ petition, without adverting to the merits of the matter, but holding that on a date to be communicated to the petitioner, the fourth respondent will hear the petitioner's representative and proceed further, in accordance with law. DAMA SESHADRI NAIDU JUDGE Scl/03.08.18
