- (1.) Heard counsel for the parties.
(2.) The petitioner is a proprietorship firm & providing maintenance service under contract/agreement to the service receiver i.e. respondent, Jaipur Nagar Nigam.
(3.) The brief facts culled out are that a show cause notice dt.18.10.2010 (Ann.1) came to be served upon petitioner alleging that he has failed to pay service tax payable during the period 16.6.2005 to 31.3.2010 and thus contravened the provisions of Sections 67, 68, 69, 70 of Chapter V of the Finance Act, 1994 read with Rules 4, 5, 6, 7 of Service Tax Rules, 1994.;