M/S. ASHIANA HOUSING AND FINANCE (INDIA) LTD. Vs. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF INDIA & ORS.

JUDGEMENT

(1.) This writ petition has been filed for quashing letter dated 28.7.2005 (Annexure 1) issued by respondent No. 6 and the letters dated 27.2.2006 and 20.7.2006 (Annexures 4 and 18) issued by respondent No. 5 whereby the respondents have held that the petitioner is liable to pay service tax under Sections 30(a) and 65 of Chapter V of the Finance Act, 1994 (hereinafter referred to as "the Act") with effect from 16.6.2005.

(2.) Learned counsel for the petitioner mainly contended that the order impugned was passed on the basis of the letter dated 20.7.2006 issued by the respondent No. 5 which could not be construed to be a reasoned order especially when the findings rendered by the Assistant Commissioner, Central Excise Division III, Jamshedpur are factually wrong.

(3.) We have heard the counsel for the petitioner and carefully considered the submissions made by the counsel for the respondents.