LAWS(MAD)-2013-1-165

CHITRA CONSTRUCTION COMPANY Vs. ADDITIONAL COMMISSIONER OF CUSTOMS

Decided On January 04, 2013
Chitra Construction Company Appellant
V/S
ADDITIONAL COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) Since the issues involved in both the writ petitions are similar in nature, they have been taken up together and a common order is being passed. It is stated that M/s Chitra Construction Co., the petitioner in Writ Petn. No. 20943 of 2012, is a proprietary firm. The petitioner is engaged in the activity of providing services in excavation and site clearance relating to infrastructure projects. It has obtained service-tax registration No. AIMPS9332F for the purpose of service-tax compliances in the State of Orissa. The petitioner company has its registered business premises at 21A, Manorama Estate, Rashulgarh, Bhubaneswar, Orissa.

(2.) It has been further stated that the petitioner has never provided any service within the jurisdiction of the Coimbatore Commissionerate, nor it has been registered under the said Commissionerate. Its registered office is situated at Centre Point Building, 4th floor. No. 405, 21, Hemanta Basu Sarani, Kolkata, in the State of West Bengal. The petitioner has been maintaining its books of accounts at its registered office at Kolkata. The petitioner has its branch office at Coimbatore, in the State of Tamil Nadu. Usually, projects orders and work orders are placed at its head office, at Kolkata.

(3.) It has been further stated that its address, 119, Amaravathy second street, Gurusamy Nagar, Coimbatore, is a premises shared by a private limited company, by the name of Chitra Builders (P) Ltd., which is the petitioner in Writ Petn. No. 22902 of 2012. The said private limited company has a branch office at the given address. The petitioner, in Writ Petn. No. 20943 of 2012, is an independent enterprise with separate books of accounts, PAN, VAT registration and service-tax registration.