ATHARVA ASSOCIATES Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner, a service provider, provides services to various industrial units in the nature of raw water supply, bitumen drum filling and maintenance, repair of water pump house, etc. During the course of business, under the bona fide belief that the activity did not attract service tax, it did not collect or remit tax for the services rendered. Sri Y. Hariprasad appears for Respondent No. 1. Mr. Jeevan Neeralgi, Addl. CGSC, appears for respondents 2 to 5. Respondent Nos. 6 and 7 though served have remained unrepresented.

(2.) Heard. Perused records which reveal:

(3.) Sri Jeevan Neeralgi who has taken notice for the authorities, i.e. respondents 2 to 5 would submit, no doubt petitioner's apprehension may be right about coercive action for recovery of the amount determined as tax, yet in view of the alternate remedy of appeal, the petitioner must seek relief therein and not by this writ action.