STAR ENTERPRISES,VIJAYAWADA,KRISHNA DISTRICT Vs. JOINT COMMISSIONER

JUDGEMENT

(1.) THIS writ petition has been filed by the petitioner asking for a writ of mandamus declaring the action of the 1st respondent in levying Service Tax on the works undertaken by the petitioner as illegal, arbitrary, amounts to double taxation and consequently set aside the Original Order dated 31.8.2012 passed by the 1st respondent for the period 2008 -2009 and 2009 -2010.

(2.) GOING by the petitioners own case, the order aforesaid challenged before us was unsuccessfully taken to the appellate authorities under statute successively and both these authorities refused to entertain the same as they were presented not only beyond the period of limitation prescribed therefor, but also beyond the condonable period. On identical fact and issue, we have delivered a judgment on 29.1.2015 in Writ Petition No. 1409 of 2015 between M/s. Resolute Electronics Private Limited and Union of India, wherein, we have observed in paragraphs 5 and 6 thereof as follows:

(3.) THE aforesaid conclusion of ours is in consonance with the judgment of the Honble Supreme Court in Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur, 2008 221 ELT 163, though we did not have the occasion to see the same. Para -8 of the said judgment is relevant for our purpose, which reads as follows: