2007 (9) TMI 112

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....r General, appearing for the respondents. 2.  It is stated that the writ petition has been filed for a writ of Certiorarified Mandamus to quash the letter, dated 08-03-2007, bearing reference O.C.No.151/2007, issued by the 3rd respondent demanding service tax of Rs.1,85,47,826/-,  under  Section  66  read   with   Section 65(105)(zzq)  of  th....

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....d letter. The impugned letter, dated 08.03.2007, has been issued by the third respondent without the petitioner having been given an opportunity of representing its case as there was no show cause notice or proceedings initiated by the respondent so far. However, the respondents have insisted that the petitioner ought to pay the service tax on construction activity involving works contract. 4.&nb....

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.... tax liability and it is not a demand order.  Therefore, there is no cause of action for the petitioner to file the present writ petition. 5.   Mr. P. Wilson,  the  learned  Assistant  Solicitor General,  appearing for the respondents had  also  submitted that the respondents would strictly follow the due procedure established by law, if and when ....