2014 (7) TMI 892

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...., the NLC management has given some contractual job to the members of the family of the farmers whose lands were acquired. Since the work given by NLC was based on compassionate ground, NLC management itself will pay any taxes due in such nature of work granted to the petitioners. Likewise, the petitioner had done the work on contract basis during the years 2006-2007 and 2007-2008. Thereafter, he was given work only during 2009-2013. While so, the bills submitted by the petitioner for the work done have not been paid and the amount had been withdrawn for the reason that the petitioner had not paid the service tax arrears pertaining to the period from 2006-2007 and 2007-2008. In this regard, when the petitioner approached the 1st respondent,....

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....ding Counsel would further submit that though starting from show cause notice, all other communications were sent to the wrong address, the same have been received and acknowledged by the petitioner with their rubber stamp impression. Therefore, according to the learned Senior Standing Counsel for the 1st respondent, the present Writ Petition has to be dismissed. 5. Heard both sides and I have also perused the materials available on record including the original file produced by the learned Senior Standing Counsel for the 1st respondent and by consent, the Writ Petition itself is taken up for disposal. 6. The petitioner challenges the Show Cause Notice dated 19.3.2010 issued by the 1st respondent and the consequential Notice of Demand....

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....e ACCE, Cuddalore to the Chief General Manager (Finance), M/s.Neyveli Lignite Corporation, Neyveli sent to the petitioner was only returned undelivered by the postal authorities with an endorsement dt.1.10.2011 left. Therefore, it is crystal clear that though the address of the petitioner has been mentioned wrongly in all the correspondence, they have been duly acknowledged by the petitioner with signature and rubber stamp. Further, it appears that the petitioner themselves have written a letter to the department on 2.5.2014 stating that they are prepared and willing to deposit the necessary service tax within a given time. Therefore, nothing more need to be added. 8. Now, the learned Counsel for the petitioner would submit that the pe....