DEVI RESTAURANT & BAR Vs. UNION OF INDIA

JUDGEMENT

(1.) SINCE the issue involved in both the writ petitions being the same, they are disposed of by this common order. In Writ Petition No. 4889 of 2014, the petitioner has prayed for the following relief:

(2.) IN order to obtain the above relief, the only material which has been placed before us to demonstrate that action is being taken to impose service tax are summons dated 10 -1 -2013 issued under Section 14 of the Central Excise Act, 1944 (for short 'the Act').

(3.) ON a careful reading of the said summons dated 10 -1 -2013, it does not appear to us in clear terms that the intention of the authorities is to impose service tax upon the petitioner. We, therefore, set out the entire text of that notice, which reads thus: