- (1.) The petitioner has filed the present writ petition seeking a Writ of Mandamus commanding the respondents to assess the correct liability of Service Tax against the petitioner. The facts leading to the filing of the Writ Petition is that the petitioner provides labour in the construction of buildings to various builders under a works contract.
(2.) It is alleged that under the agreement, the petitioner is liable to pay Service Tax w.e.f. 1 -7 -2012. It transpires that the Service Tax Department made an investigation and recorded the statement of Dharmendra Singh Chauhan on 18 -3 -2015 and the statement of Suresh Yadav, the petitioner on 21 -4 -2015. In their statements, the petitioners admit that they are liable to pay Service Tax. Based on this statement, the petitioner was arrested on 22 -4 -2015, for non -deposit of Service Tax, under Sec. 89(1)(d) of the Finance Act, 1994. The petitioner was, subsequently, enlarged on bail from the court of the Chief Judicial Magistrate subject to certain conditions, namely, with regard to deposit of Service Tax. The petitioner filed a time extension application, which was rejected and, subsequently, the petitioner filed an application under Sec. 482 Cr.P.C. before the High Court, in which, an interim order dated 5 -10 -2015, was passed directing the petitioner to pay 25% of the entire outstanding.
(3.) The petitioner contends that the interim order has been complied and 25% of the entire outstanding has been deposited, which fact has been disputed by the learned counsel for the respondents.;