2015 (3) TMI 1246

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....r, Advocate For the respondents 4 & 5 : Mr. P. Dutta, Advocate. JUDGMENT The present petition has been filed against the notice dated 05-11-2009 which reads as follows:- "OFFICE OF THE DEPUTY COMMISSIONER CENTRAL EXCISE AND SERVICE TAX DIVISION JOY NAGAR MIDDLE ROAD, AGARTALA-799001 Phone:-2324101, 2304099 FAX:-2329291 C.NO.V(30)5/ST/RV/REA/AGT(R)/2009/    &n....

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....ixteen lakhs fifty-six thousand three hundred and sixty-five) only from Rose Valley Real Estate & Construction Ltd. being cost of execution of such commercial or industrial construction service and Erection Commissioning & Installation Service which is taxable as per Section 68 read with Section 66 of the Chapter V of the Finance Act'1994. On scrutiny of this office records it appears that you ....

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....of receipt of this letter. You are also requested to apply immediately for Service Tax Registration in Form ST-1, as per the provision of Chapter V of the Finance Act'1994 read with Service Tax Rule'1994. For further please contact the undersigned or visit please visit our departmental website www.cbec.gov.in. Thanking you. Yours faithfully, Sd/-(SISHIR DEY) 05.11.2009. Superinte....

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....le or not has to be decided by the Assessing Authority. Such Assessing Authority can also decide whether the charging provision has, in fact, been enforced or not. The Assessing Authority can also decide whether any exemption has been made and the petitioner is exempted from payment of tax. The Assessing Authority like any other judicial or quasi-judicial authority also has the right to decide on ....