- (1.) This writ petition has been filed, inter alia, challenging a show-cause notice bearing DGCEI F. No. 152/KZU/KOL/ST/Gr.F/06-2207 dated April 23, 2010 issued to the petitioner, raising service tax demand of Rs. 27,09,293 on the petitioner for the period from April 1, 2004 to September 9, 2004 along with penalty under sections 76, 77 and 78 of Chapter V of the Finance Act, 1994 and interest under section 75 of Chapter V of the said Act. The breakup of the aforesaid claim of Rs. 27,09,293 is as follows: (i) Rs. 4,71,526 (as detailed in calculation-sheet enclosed as annexure C to the impugned notice) in respect of services rendered between April 2004 to August, 2004. (ii) Rs. 21,35,766 (as detailed in the calculation-sheet enclosed as annexure C2 to the impugned notice) in respect of services rendered between April 1, 2004 to September 9, 2004 to various State Electricity Boards. (iii) Rs. 1,02,001 (as detailed in the calculation-sheet enclosed as annexure C3 to the impugned notice) in respect of services of loading and supervision rendered from April 1, 2004 to September 9, 2004.
(2.) The petitioner, a partnership firm registered under the Indian Partnership Act, 1932, claims to have been engaged by purchasers of coal to coordinate, supervise and liaison supply of coal from various collieries to those purchasers of coal.
(3.) According to the petitioner on or about July 25, 2002, the petitioner got itself registered with the Commissioner of Service Tax as provider of the taxable service of clearing and forwarding and started paying service tax at the insistence of the respondent-authorities.;