Compliance order for service tax payment and representation decision deadline set by court

The court directed the petitioner to comply with the notice from the Central Excise and Service Tax Department regarding the payment of service tax within one week. The respondent was instructed to decide on the petitioner's representation within three weeks. The pending application by the petitioner before the concerned authority was to be decided based on compliance with the notice dated 15.03.2017, with the petitioner required to furnish necessary details within a week. Failure to provide details in the initial notice allowed for the submission of a fresh representation within one week. The writ petition was disposed of accordingly.

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Issues:
1. Liability of the petitioner to pay service tax as per notice received from Central Excise and Service Tax Department.
2. Pending application by the petitioner before the concerned authority regarding the disputed service tax amount.

Analysis:
1. The judgment addresses the issue of the petitioner receiving a notice from the Central Excise and Service Tax Department regarding the payment of service tax. The petitioner contests the liability to pay this amount. The respondent argues that the service tax is due as the petitioner had a work contract with Oil and Natural Gas Corporation (ONGC), and ONGC has already paid the service tax amount to the petitioner. The court directs the petitioner to comply with the notice by submitting all relevant financial year details within one week. The respondent is instructed to decide on the petitioner's representation within three weeks after receiving the details. The petitioner is given the option to submit fresh details if not provided earlier.

2. The judgment also considers the pending application by the petitioner before the concerned authority. The court decides that the application should be decided based on the compliance with the notice dated 15.03.2017. The petitioner is required to furnish the necessary details within a week from the date of receiving a certified copy of the order. Failure to provide details in the initial notice allows the petitioner to submit a fresh representation within one week from the date of the certified copy of the order. The writ petition is disposed of accordingly, and a certified copy of the order is to be issued within forty-eight hours on payment of usual charges.

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