2007 (11) TMI 429

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....P. Parameswaran Nair, ASG, for the Respondent. [Judgment]. - The petitioner is engaged in the business of trading in sugar. In the course of its business, the petitioner has to pay freight charges for consignments of sugar received as part of their business. The transport agencies, who transport sugar to the petitioner's business premises are liable to pay service tax in respect of such tran....

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....bliged to pay service tax on the value of taxable services for transportation of goods by road in a goods carriage, rendered by the goods transport agencies and the petitioner was directed to furnish various documents before the 3rd respondent for the purpose of assessment of service tax. The petitioner raised a contention that the provisions relating to service tax are not applicable to the petit....

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.... mandamus or other writ, order or direction, directing the 2nd and 3rd respondent to first decide the issue of applicability of the provisions of the Finance Act, 1994 as amended, governing service tax as applicable to goods transport agencies, to the petitioner, before seeking any further information from the petitioner, for quantification of the tax; (iii) to direct the 2nd and 3rd respo....

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....respondent is bound to consider the question of applicability of the provisions of the Finance Act, 1994 relating to service tax to the petitioner first, before undertaking any further investigation on the subject. Therefore, the writ petition is allowed. 4. The 2nd respondent is directed to decide the question of applicability of the provisions relating to the service tax to the petitione....