Ashim Kumar Banerjee, J. - (1.) : This appeal arises out of a question as to whether the Port Management Board, beng a service provider under the Finance Act, 1993 (as amended in 2003), is entitled to recover service tax from the members of the writ petitioner appellant for the service rendered to them during the period from July 01, 2003 to May 20, 2004 retrospectively.
(2.) The writ petitioner is an association of business people/organization working for gain within the islands. For the business purpose, they were provided services by the Port Management Board during the relevant period for which service tax was admittedly payable by them. The port authority, however, did not have registration at that point of time under the Finance Act. They got themselves registered by the competent authority on May 21, 2004.
(3.) After getting the registration, the port authority issued notices to various organization and/or business people who were rendered services by the port authorities during the period from July 01, 2003 to May 20, 2004 including interest thereon. Such demand was challenged by the writ petitioner on behalf of its members in a writ petition being W.P.No. 219 of 2004. The same was heard and disposed of by the learned Single Judge of this Court sitting in Circuit Bench at Port Blair by His Lordship's judgment and order dated August 16, 2005.;