TaxTMI 
TaxTMI 
2015 (10) TMI 1307
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....compass, the matter was taken up for final hearing. 3. The petitioner, a partnership firm is engaged in providing services of industrial and civil work to various clients and is registered with the Service Tax Department under "Works Contract Service and Construction of Industrial Building and Civil Structure Service". The petitioner is a reputed firm providing services of industrial construction and is engaged in the business since 19 years and has got considerable goodwill in the market amongst clients. The petitioner carried out construction works for its clients on the basis of the works contract executed between them. 4. During the period October 2009 to December 2013, the petitioner paid service tax of Rs. 96,22,650/-. On 05.02.2014....
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....cause notice. 6. Having regard to the fact that the notice under section 87 of the Act was issued unilaterally treating an amount of Rs. 4,25,74,611/- leviable on services rendered by the petitioner to all its clients for the above period, without issuance of any show cause notice or determination of tax or adjudication by the Department, the petitioner has approached this court seeking the following substantive relief: "8.The petitioner therefore prays that : [A] This Hon'ble Court be pleased to issue a writ of mandamus or a writ, order or direction in the nature of mandamus and quash and set aside the impugned Notice dated 06.04.2015, at Annexure-A issued by the respondent No.1 and other notice as may be issued by the respondent No.....
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....ces under section 87 of the Act issued to the clients of the petitioner be quashed and set aside. 7.1 In support of his submissions, the learned counsel placed reliance upon a decision of this court in the case of Technomaint Contactors Ltd. v. Union of India, (2014) 44 GST 545 (Gujarat), wherein the court, in similar set of facts and circumstances, had observed that when the show cause notice was issued by the department to which the petitioners have raised their objections, recoveries without adjudication of such disputed taxes was simply not permissible in law. The court noticed that section 73C of the Finance Act, 1994, allows the department to make provisional attachment of the properties of the assessee during the pendency of the pro....
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....r such amount has been made from the petitioner by issuing any demand notice in this regard. However, the respondents have resorted to the drastic measure of issuing notices under section 87 of the Act to the debtors of the petitioner. Section 87 of the Finance Act, 1994 provides for recovery of any amount due to Central Government and lays down that where any amount payable by a person to the credit of the Central Government under any of the provisions of that Chapter or the rules made thereunder is not paid, the Central Excise Officer shall proceed to recover the amount by one or more of the modes mentioned therein. Section 87 of the Finance Act, 1994 came up for consideration before the Jharkhand High Court in the case of Exman Security ....