SHAIL SIKHAR ASSOCIATES Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) THE petitioner firm is the licensee under the Municipal Board, Mussoorie For running the Ropeway situated near Jhulaghar, Mall Road, Mussoorie. Annexure 5 is a copy of the Deed of License. As per Clause (23) of the said Deed of License, the liability to pay all Government taxes i.e. Entertainment Tax, Vyapaar Kar etc., if any, shall be of the licensee firm.

(2.) THE third respondent, Superintendent of Customs and Central Excise, issued Annexure 1 Letter dated 21 -04 -2005 directing the petitioner to take registration under Service Tax and submit the required information as per the enclosed summons. The said letter was issued In view of the amendment to the definition of "Tour Operator" contained in the Finance Act 1994 with effect from 10 -09 -2004. Annexures 2 and 3 are the copies of the summons issued to the petitioner. The petitioner filed Annexure 4A Objection to the direction in Annexure 1. After considering the said objection, the third respondent passed Annexure 4 Order dated 24 -05 -2005 overruling the objection and directing the petitioner to furnish the details asked in the summons and to get himself registered with the office of the third respondent. Aggrieved by Annexures 1, 2, 3 and 4, the petitioner has filed this writ petition praying to quash Annexures 1 to 4 and to direct the respondent not to recover service tax from the petitioner.

(3.) WE have heard Mr. Rajendra Dobhal, learned counsel for the petitioner and Mr. Vikas Pandey, learned Central Government Counsel who accepted notice for respondents Nos. 1 and 3.