2009 (5) TMI 519

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....ds. 2. Incidentally, in this writ petition, Central Warehousing Corporation, CTA Movers Pvt. Ltd. and J.M. Boxy & Co. Pvt. Ltd., are the other respondents being respondent nos. 4, 5 and 6 respectively. The respondent no.5, as it appears from the writ petition, is a separate company promoted by the directors of the petitioner no.1 and is having the same set of directors and shareholders as that of the petitioner no.1. The petitioners are not claiming any relief against the respondent no.5. It appears from the writ petition that the petitioners, who are rendering cargo handling service, transportation and also hiring, got themselves registered under the Finance Act, 1994 (Service Tax) on 6th October, 2004. 3. Submission has been made that t....

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.... and 3 and Central Warehousing Corporation, a Government of India undertaking, the respondent no.4 have filed their respective affidavits and are on record. 6. Learned advocate for the petitioner, reiterating the statements made in the writ petition, has submitted that the petitioner has given an effective reply to the queries pursuant to the summons and has provided the balance sheet and therefore, the show cause notice alleging non-payment of service tax is not proper and illegal. Moreover, relying on the affidavit filed on behalf of the Central Warehousing Corporation it has been submitted that the petitioner was working as a sub-contractor of the respondent no.5 and the respondent no.4 has collected service tax on behalf of the petitio....