2013 (10) TMI 1390

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....ed for the following relief: "To issue a writ, Order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the respondents in proposing to impose service tax on the petitioner for providing Air Conditioning facility to its customers and issuing summons in C.No. IV/5/119/Bar/Vskp/12/AE.1, dated 17.9.2013 as illegal, arbitrary and without power and set aside the same and consequently direct the respondents not to impose any service tax on the petitioner for providing Air Conditioning facility to its customers and to pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case." In order to obtain the above relief, the only material which has b....

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.... Shri D. Kirshna Kishore, Proprietor, M/s. Siri Restaurant & Bar, 10-2-9/1, Rajiv Marg, Siripuram, Visakhapatnam-530003.                 WHEREAS a case about evasion of Service Tax/Contravention of provisions of the Finance Act,1944 and Rules made thereunder is being inquired by me/under my orders.                 AND WHEREAS I have reasons to believe that you are in possession of facts or/and documents and things which are relevant to the above inquiry.               &n....

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....011 to till date. ix) Electricity bills from 01.05.2011 to till date." It is merely a summons issued to the petitioner alleging a case about evasion of service tax/contravention of provisions of the Finance Act, 1944. It does not specifically say that who is evader and against whom the proceedings have to be initiated. The learned counsel for the petitioner assumes that since copy of the summons have been issued to his client for production of documents and therefore, it must be presumed that proceedings are intended to be initiated against the petitioner for imposition of tax. We are unable to accept this presumption and assumption. We have to go by what is there on record. Further Section 14 of the Act very clearly says ....