- (1.) A preliminary point is taken by the respondent authorities relating to the maintainability of the writ petition before this Court. According to the respondent, the matter relates to an investigation being conducted by the respondent no.1, the situs whereof is at Kochi in the State of Kerala, therefore, the present writ petition questioning the action taken by the said respondent before this Court is not permissible.
(2.) It is to be recorded at the very outset that the parties have not addressed the Court on the merit as this Court feels that the preliminary point as raised above should be addressed first.
(3.) Before proceeding to deal with the above point, the salient features of the facts, which are more or less admitted, should be narrated. The petitioner is a non-banking Finance Company having his registered office at Magma House, 24 Park Street, Kolkata. The petitioner have the several branches across the country for providing services coming under the category of banking and other Financial Services, Business Auxiliary Services and Business Support Services attracting the service tax. The respondent no.3, the Commissioner of Service Tax at Kolkata issued several summons and notices to the petitioner Company for verification of the documents relating to the service tax on the finance lease under the category of Banking and other Financial Services and Business Auxiliary Services. Even a proceeding was initiated and demand was raised on Finance Lease Income, Collection Commission Income, Management Fees, Penal Interest, Termination Charges etc., along with an interest which is assailed by the petitioner before the Appellate Authority and the same is pending. However, an order of stay of the demand is passed by the Appellate Authority in the said appeal.;