- (1.) BY means of the present writ petition, the petitioner who is providing service by way of security guards to BSNL, Gorakhpur, has sought a direction to the respondents to pay entire service tax along with 18 per cent interest and penalty to the petitioners, which is payable to the Central Excise, Division, Gorakhpur as demanded by the Central Excise Department through notice dated October 8, 2004 (annexure 4 to the writ petition).
(2.) THE facts of the case lie in a narrow compass and are almost undisputed. The petitioner as an assessee is a registered agency under Section 69 of the Finance Act, 1994 with the office of the Superintendent of Central Excise, Urban II, Gorakhpur being registration No. 38/DA/IDA/RUII/GKP/2002. The said agency is already registered with the office of the District Labour Officer, Gorakhpur. The petitioner claims that it is a registered firm with the Registrar of Society Registration (Chit and Fund Office), Gorakhpur since 1990. It entered into an agreement with respondent Nos. 1, 2 and 4 on August 12, 1998 for providing security guards initially for a period of August 16, 1998 to August 12, 1999. The said period was extended up to June 30, 2000. The petitioner was served with a notice issued by the Assistant Commissioner, Central Excise and Service Tax Board, Gorakhpur to appear in person, if so desired, and pay the service tax for the period of April, 1999 to June, 2000 amounting to Rs. 93,510 as service tax. The petitioner asked the BSNL authorities to pay the said amount to it so that the service tax as demanded by the Excise Department may be deposited. However, the BSNL authorities asked the petitioner first to deposit the amount and then the said amount dues shall be released to the petitioner.
(3.) BEING aggrieved by the said action of the BSNL authorities, the present writ petition has been filed.;