2015 (7) TMI 821

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....itioner, a service provider, provides services to various industrial units in the nature of raw water supply, bitumen drum filling and maintenance, repair of water pump house, etc. During the course of business, under the bona fide belief that the activity did not attract service tax, it did not collect or remit tax for the services rendered. 2. Sri Y. Hariprasad appears for respondent no.1. Mr.J....

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....plication for interim stay which is pending consideration without result. c) When things stood thus, respondent no.4 issued two recovery notices dated 7.1.2014 [No.IV/16/69/2013 ST(TRC)] and 13.1.2014 [No.IV/16/69/2013 ST(TRC)/45 8] to enforce the order dated 22.3.2013 passed by the Assistant Commissioner of Central Excise determining tax liability for recovery, produced in this petition and mark....

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..... 5. Similar contention is urged by respondents 6 and 7 to oppose the relief sought. 6. From the submission of both sides, it is not in dispute the 4th respondent has initiated recovery proceedings to recover the amount determined as tax by order dated 22.3.2013. It is also not in dispute that the petitioner availed the statutory remedy of appeal which is pending adjudication and that its applic....