Soumitra Pal, J. - (1.) THE petitioner No. 1, a private limited company and the petitioner No. 2, one of its directors and shareholders, have challenged the show cause notice dated 9th October, 2007 issued by the Commissioner of Service Tax, Kolkata, the respondent No. 2 on various grounds.
(2.) INCIDENTALLY , in this writ petition, Central Warehousing Corporation, CTA Movers Pvt. Ltd. and J.M. Boxy & Go. Pvt. Ltd., are the other respondents being respondent Nos. 4, 5 and 6 respectively. The respondent No. 5, as it appears from the writ petition, is a separate company promoted by the directors of the petitioner No. 1 and is having the same set of directors and shareholders as that of the petitioner No. 2. The petitioners are not claiming any relief against the respondent No. 5. It appears from the writ petition that the petitioners, who are rendering cargo handling service, transportation and also hiring, got themselves registered under the Finance Act, 1994 (Service Tax) on 6th October, 2004. Submission has been made that though the income received for the period from 2003 -04 to 2006 -07 has duly been reflected by the petitioner No. 1 in its profit and loss account and nothing has been suppressed, yet on 14th March, 2007 a search and seizure was conducted at the premises of the petitioner No. 1 by the Service Tax Authorities. By a letter dated 23rd March, 2007 a demand of Rs. 19,80,000/ - [approximately] was raised for the alleged service tax liability upto 2005 -06. Thereafter, summons were issued under Section 34 of the Central Excise Act, 1944. The petitioner appeared and answered the queries. Incidentally, on 5th April, 2007 the petitioner addressed a letter to the authorities denying their liability to pay service tax as demanded by the letter dated 23rd March, 2007. Thereafter, show cause notice dated 9th October, 2007 was issued which is the subject matter of challenge in this case.
(3.) THE matter was moved on 13th December, 2007 when after hearing the learned advocates for the parries, direction was given for filing of affidavits and an order was also passed directing, "that uptill 15th February, 2008 the proceeding initiated by the show cause notice may continue but no final order shall be communicated to the writ petitioner arising out of the adjudication proceeding initiated by the show cause notice." It is to be noted that the interim order passed has been extended from time to time and is continuing till this date.;