- (1.) The present writ petition has been preferred seeking a writ of mandamus upon the Respondents that the Respondents have no power, jurisdiction and authority to demand interest upon the amount of Service Tax on the Goods Transport Operators Service for the period running from 16th November, 1997 to 1st June, 1998 and thereby, has prayed for quelling the letter dated 10/11th January, 2003, issued by die Deputy Commissioner, Central Excise, Ranchi, which is at Annexure 9 to the memo of petition.
(2.) We have heard learned Counsel for both die sides and looking to the facts and circumstances of the' case, it appears that the present Petitioner is a "Receiver of the Transport Services". Initially, the service tax was to be paid by the Transport Service Providers. Subsequently, this liability was omitted by the Central Government and, thereafter, the liability to make payment of service tax was fastened upon the Transport Service Receivers. This liability was introduced by Finance Act, 2000, amending the Service Tax Rules contained in Finance Act, 1994 by amendment dated 12th May, 2000.
(3.) By virtue of this validating Act, certain actions taken under the Service Tax Rules, inter alia, revalidated the provisions of Service Tax on Goods Transport Operators payable from 16th November, 1997 to 1st June, 1998 and Service Availers were asked to pay Service tax for the period running from 16th November, 1997 to 1st June, 1998.;