2009 (11) TMI 238

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.... Petitioner. S/Shri N.P. Shukla, S.S.C. and S.K. Mishra, for the Respondent. [Order].- By means of the present writ petition, the petitioner who is providing service by way of security guards to B.S.N.L., Gorakhpur, have sought a direction to the respondents to pay entire service tax along with 18% interest and penalty to the petitioners, which is payable to Central Excise, Division Gorakhpu....

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....ugust, 1999. The said period was extended upto 30th June, 2000. 3. The petitioner was served with notice issued by Assistant Commissioner, Central Excise and Service Tax Board, Gorakhpur to appear in person, if so desired, and pay the service tax for the period of April, 1999 to June, 2000 amounting to Rs.93,510/- as service tax. The petitioners asked the B.S.N.L. authorities to pay the said am....

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....ity to pay service tax to the petitioner. However, the respondents No.1, 2 and 4 are insisting by that letter that first service tax should be deposited by the petitioner with the Central Excise Department and, only thereafter the amount of service tax will be paid by the BSNL to the petitioner, who is providing security service to the BSNL. 7. This kind of a precondition does not appear to be ....

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.... affidavit, the B.S.N.L. be directed to pay service tax to the petitioner. For ready reference, paragraph-12 of the counter affidavit is reproduced below: 12. That the content of para 14 of the writ petition are not correct as stated hence denied. It is stated that though the respondent are liable to pay the service tax and are always ready to pay it but it could not be paid directly to peti....