Service tax waiver request under works contract services must be considered by the competent authority within a fixed time.

The Madras HC noted that the petitioners sought consideration of their representation for waiver of service tax, interest and penalty arising from works contract services rendered during 2015 to 2017. As the claim was stated to be under consideration, the Court held that the competent authority should examine the request and pass orders within a stipulated time. The respondents were therefore directed to consider the petitioners' case and decide it within twelve weeks.

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Issues: Whether the respondents should consider the petitioners' request for disbursement and waiver of service tax, interest and penalty arising out of the works contract services rendered during 2015 to 2017.

Analysis: The petitioners sought a mandamus for consideration of their representation seeking disbursement of service tax, interest and penalty waiver. The Court noted that the claim was stated to be under consideration and found that the competent authority ought to examine the matter and pass orders within a stipulated time.

Conclusion: The respondents were directed to consider the petitioners' case and pass orders within twelve weeks.

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