- (1.) By means of the present Writ Petition filed under Article 226 of the Constitution of India the Contractors Association through its Secretary Mahehdra Nath Pandey seek the following relief: (i) Issue a Writ order or direction in the nature of Mandamus directing the respondent No. 1 and 2 to provide service tax to the members of the petitioner from the date of its applicability on the amount accrued thereon. (ii) Issue a Writ order or direction in the nature of Mandamus directing the respondent No. 2 to decide and dispose of application submitted by the members of the petitioner with regard thereto forthwith. (iii) Issue a Writ order or direction in the nature of Mandamus directing the respondent No. 2 to remit the service tax to its petitioner not being made subject of penalty or interest by the respondent no. 3. (iv) Issue any other suitable Writ, order or direction that this Hon'ble Court may deem fit and proper in the facts and circum stances of the case. (v) Award cost of the petition in favour of the petitioner.
(2.) Briefly stated, the facts giving rise to the present reference are as follows : The petitioner is an association of thermal contractors providing various services in Rajya Vidyut Utpadan Nigam Ltd. and it is registered under the Societies Registration Act, 1860. The object of the association is look after well being of its members as well as to look after their interest, which may not be in any manner adversely affected. Member of the petitioner association undertake repairs and maintenance of various items/projects in Obra/Anpara Rajya Vidyut Utpadan Nigam Limited, Sonebhadra. They are being paid for the services rendered by them in terms of the contract entered into between the members of the petitioner association and the respondent no. 2. According to the petitioner, their members also entitled for reimbursement of the amount of service tax, which they have to pay under the provisions of Section 67 and 68 of the Finance Act, 1994 read with Rules 6 of the Service Tax Rules, 1994.
(3.) We have heard Sri Ravi Kant, Senior Advocate assisted by Sri Govind Krishna, learned Counsel for the petitioner and Sri W.H. Khan, the learned Counsel for the respondents no. 1 and 2 and learned standing counsel, who represents the respondents no. 3.;