(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Counsel for the petitioner submitted that the Assistant Commissioner of Central Excise and Service Tax has under communication dated 6.11.2012 asked ONGC for stopping the payments to the petitioner for the service of providing vehicles on rent by the petitioner to ONGC. He submitted that such request has been made on the premise that the Department has raised a duty liability of service tax amounting to Rs.52,17,118/- for the period between 2007-08 and 2010-11. He submitted that such demand is not yet adjudicated and a show cause notice came to be issued only on 22.10.2012 for such purpose. Therefore, when the entire demand is still at the stage of show cause notice, no coercive recovery thereof could have been initiated.
Issue notice returnable on 10th January 2013.
Direct service is permitted.
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) (vjn) Page 2 of 2