- (1.) We have heard Sri J.K. Mittal and Sri C.K. Rai for the petitioner.Sri S.P. Kesarwani, appears for the Central Excise Department.
(2.) The petitioner is a partnership firm, engaged in providing electrification work of underground cabling, lightning work, external electrification, shifting work and electrification of roads, and in that process wherever required, electrical sub stations are also installed under the agreement with Ghaziabad Development Authority and Greater Noida Development Authority. It is alleged that the petitioner is registered under the State law, for payment of VAT, and since no taxable services are provided, the petitioner is not registered with the Service Tax Department.
(3.) In this writ petition, the petitioner has prayed for the following reliefs:- "issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondents declaring that search conducted on 13.10.2010 by respondent No.2 on the premises of the petitioner is illegal. issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondents by declaring that summons issued by respondent No.3 to the petitioner are unwarranted and arbitrary exercise of power. issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondents by declaring that the petitioner is not liable to pay service tax in respect of the services provided by the petitioner to the Government authorities.";