M WAKEEL Vs. DEPUTY GENERAL MANAGER; CHIEF GENERAL MANAGER; MANAGER

JUDGEMENT

(1.) The complainant/petitioner submitted a tender to the respondent offering his vehicle No.MP20F9652 for hire. According to the complainant/petitioner there was no clause in contract executed between the parties, for payment of service tax by him. The opposite party, however, recovered a sum of Rs.35,000/- from him towards payment of the service tax. Contending that the aforesaid amount was not payable by him, the complainant approached the concerned District Forum seeking a direction to the opposite party to return the aforesaid amount of Rs.35,000/- along with interest at the rate of 18% per annum. He also sought cost of litigation amounting to Rs.5,000/-.

(2.) The complaint was resisted by the respondent/opposite party inter alia on the ground that as per clause 4 of the contract the liability towards payment of taxes was to be borne by the contractor and not by the opposite party. The complaint was also opposed on the ground that it was barred by limitation and no application for condonation of delay in filing the complaint had been filed.

(3.) Vide its order dated 24-07-2012 the District Forum dismissed the complaint as barred by limitation noticing that the amount of Rs.35,000/- towards payment of service tax had been deposited by the complainant on 25-10-2004 whereas the complaint was filed on 24-04-2007.