2016 (11) TMI 1439

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.... the Respondent. ORDER Challenging the levy of Service Tax for the lease period 2013-14 and 2014-15 demanded by the respondent, the petitioner has filed this Writ Petition. 2. Mr. B. Nedunchezhiyan, learned counsel for the petitioner submits that the petitioner was a successfull bidder in the auction held on 10-5-2012 for collection of toll amount from the persons using the premises ....

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....spondent would submit that the service of the petitioner is a taxable service as defined under Rule 65(105) of the Service Tax Rules (sic). Since, the Service Tax Rules of the Central Government came into force on 1-6-2007, the petitioner is liable to pay Service Tax. The learned counsel would also submit that the Commissioner of Customs, Central Excise and Service Tax, Coimbatore had issued a sho....

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....llected from the petitioner from the period prior to 27-2-2012. 5. The learned counsel for the petitioner would further submit that pursuant to the present demand dated 1-4-2013, the petitioner had submitted a reply on 8-4-2013 stating that he is not liable to pay the service tax. 6. It is needless to point out that if any representation is given by the petitioner in this regard, i....