2010 (4) TMI 381

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....r. Shri A. Rajasekhar Reddy, Standing Counsel, for the Respondent. [Common Order per : Nooty Ramamohana Rao, J. (Oral)]. - Both these writ petitions can be disposed of by this common order since the issue involved is one and the same. 2. The first writ petition i.e. WP No. 28875 of 2009 has been instituted by the Oil and Natural Gas Corporation Limited, a Government of India Undertaking, ....

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....agencies are concerned and further in the absence of any assessment order passed by the assessing authority, the question of directing the principal employer namely Oil and Natural Gas Corporation Limited to remit the sum of Rs. 2.00 crores is neither fair nor just. 5. The learned Standing Counsel for the respondent Sri A. Rajasekhar Reddy would submit that it is a fact that no assessment order....

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....l so furnished, pass an order of assessment determining the liability of the petitioners in WP No. 14 of 2010. Only in the event they fail to pay or commit default in such payment, option is always available to call upon the principal employer to pay the service tax component which is liable and outstanding from the bills payable by them to such assesses. Without the assessment order being passed ....

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....rvice tax component, then perhaps, the exercise of power under Sec. 87 of the Finance Act, 1994 can be invoked, but not until then. 7. But, however, learned counsel appearing for Oil and Natural Gas Corporation Limited Sri Kakara Venkata Rao submits that in terms of the contract entered into between the parties, each month the Oil and Natural Gas Corporation Limited is paying manpower suppliers....