BIJAL DHIMANKUMAR VYAS Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

(2.) It appears from the materials on record that the writ applicant, a Proprietary concern is engaged in the business of providing cleaning services to its customers. It is not in dispute that the writ applicant is registered as a service provider under the provisions of the Finance Act .

(3.) On 18/12/2007, a search operation was carried out at the business premises of the writ applicant. The search ultimately led to issue of a show cause notice on 6/3/2009 for the period between 16/6/2005 and 31/3/2008. In the show cause notice, the writ applicant was asked to pay an amount of Rs.93,87,029.00 towards the service tax with interest and penalty.