RAJAT PHARMACHEM LIMITED Vs. UNION OF INDIA SECRETARY

JUDGEMENT

(1.) By way of this petition under Article 226 of the Constitution of India, petitioner has prayed for an appropriate writ, direction and order to quash and set aside the impugned communication dated 12.10.2012 by the Superintendent (Preventive), Central Excise & Customs, Surat-II by which the petitioner is directed to pay up the service tax of Rs. 38,27,023/- for the period from April 2011 to September 2012, the service tax + education cess etc. due and payable by the service provider.

(2.) Facts leading to the present Special Civil Application in nutshell are as under:

(3.) Shri Devan Parikh, learned Counsel appearing on behalf of the petitioner has vehemently submitted that impugned communication directing/calling upon the petitioner to pay up the service tax, due and payable by the service provider is absolutely illegal and most arbitrary. It is further submitted that the impugned demand of service tax from the petitioner is ex facie without jurisdiction and clearly beyond the provisions of any law. It is submitted that as such the petitioner has not provided any service but is the recipient of the service. It is submitted that department is seeking to recover from the petitioner service tax which is not paid by the service provider.