The petitioner is the proprietor of an institute conducting courses for IELTS/TOEFL coaching. Pursuant to a search that was conducted by the 3rd respondent and other officers of the Central Excise Department on 09.05.2005, Ext.P2 mahazar was drawn up and Ext.P3 summons was issued to the petitioner, to appear before the respondents in connection with an enquiry with regard to his service tax liability. In the writ petition, Ext.P2 mahazar as well as Ext.P3 summons have been impugned inter alia on the ground that the petitioner is not a person who can be proceeded against in terms of the Finance Act, 1994, as amended governing the levy of service tax.
2. In a statement filed by the respondent it is pointed out that the petitioner had obtained service tax registration and also paid service tax along with interest on 28.05.2005. It is pointed out that thereafter, the petitioner for reasons best known to him, stopped paying service tax.
3. I have heard Sri.T.K.Pankajakshan Pillai, the learned counsel for the petitioner and also Sri Tojan Vathikulam the learned Standing Counsel for CBEC.
4. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find that the writ petition in its challenge against Exts.P2 and P3 is premature and, hence, cannot be maintained. Ext.P2 is a mahazar that was drawn up by the respondent authorities in connection with investigation done in the premises of the petitioner to determine his liability to service tax. Ext.P3 is the summons that was issued to the petitioner in terms of the Finance Act, 1994 as amended. It is not in dispute that at present, there is no proceedings that is pending against the petitioner either pursuant to the issuance of a show cause notice or otherwise. Under those circumstances, leaving it open to the petitioner to raise his contention with regard to non-liability to service tax in respect of the activities carried on by him, as and when the occasion arises, I dismiss the writ petition as not maintainable.
mns A.K.JAYASANKARAN NAMBIAR JUDGE