TaxTMI 
TaxTMI 
2013 (5) TMI 478
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....ication of roads, and in that process wherever required, electrical sub stations are also installed under the agreement with Ghaziabad Development Authority and Greater Noida Development Authority. It is alleged that the petitioner is registered under the State law, for payment of VAT, and since no taxable services are provided, the petitioner is not registered with the Service Tax Department. 3. In this writ petition, the petitioner has prayed for the following reliefs:- "issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondents declaring that search conducted on 13.10.2010 by respondent No.2 on the premises of the petitioner is illegal. issue a writ of certiorari/mandamus or any other app....
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....uch contractor in the information provided by Ghaziabad Development Authority. Accordingly with reasonable belief searches were conducted under the authority of search authorization issued by the Commissioner Customs, Central Excise & Service Tax Ghaziabad under Section 82 of the Finance Act, 1994, in the office/residential premises of large contractors/service provides on 13.10.2010. A true copy of Search Authorization dated 13.10.2010 issued by the Commissioner of Central Excise & Service tax, Ghaziabad is annexed herewith and is marked as Annexure No. CA-2 to this counter affidavit. 8. That after the said search conducted by the department, most of the contractors have got themselves registered with the department and paying Service tax....
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....e also arrived at the scene to control the unruly mob. The search proceedings were summarized in a panchnama dated 13.10.2010 drawn at the spot. A true copy of Panchanama dated 13.10.2010, is annexed herewith and is marked as Annexure No. CA-3 to this counter affidavit. 11. That an incident report dated 20.10.2010 in this regard was also submitted by the Assistant Commissioner (the Officer in charge of the team of officers who conducted the search) wherein all the hindrances caused were summarized. A true copy of the incident report is annexed herewith and is marked as Annexure No. CA-4 to this Counter affidavit. 12. That since all the records could not be found during the search operations, therefore, summons dated 27.10.2010, 19.11.2010....
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....duce the documents/records which are in his possession, and for recording statement in the inquiry for non-payment of service tax by the petitioner. 7. It is submitted that the entire search operations are illegal, and invalid. The authorities are in possession of the entire documents, and thus, the notice, demanding details of documents/records is bad in law. The petitioner has cited judgments in Ajit Jain Vs. Union of India [2000 (242) ITR 302 (Delhi)] and Mapsa Tapes Pvt Ltd Vs. Union of India [2006 (201 E.l.T. 7 (P&H). 8. In Ajit Jain's case, the department ordered search on a mere intimation by the CBI to the income tax authorities about the recovery of cash from the petitioner. It was held that on the basis of such information, with....
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....ce for the Ghaziabad Development Authority for constructions of 11 KV sub stations and external electrification work. The details of six contracts awarded by the Authority reveal that the petitioner has received an amount of Rs.46.84 crores from the GDA for various taxable/non-taxable services rendered to the Authority. The activities were liable to Service Tax under the category of 'construction of residential complex services', 'work contract services' and 'erection, commissioning & installation services' as defined under Section 65 (105) (zzzh), 65 (105) (zzzza) and 65 (105) (zzd) respectively of the Finance Act, 1994. Since the petitioner was not registered, and was not paying Service Tax, the material collected by the department was su....