M/S. CONCRETE CONSTRUCTIONS Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner, who is engaged in the business of construction, has come up with the present writ petition challenging an Order-in-Original passed by the 4th respondent herein, demanding payment of service tax to the tune of Rs. 1,20,92,847.00, together with interest and penalty.

(2.) Heard Mr. S. Vivek Chandrasekhar, learned counsel for the petitioner and Mr. B. Narasimha Sarma, learned standing counsel for the respondents.

(3.) By a Show Cause Notice dated 19-04-2016, the 3rd respondent called upon the petitioner to show cause as to why service tax, interest and penalty for the period from Oct. 2010 to March, 2015 should not be levied. It appears that even before the show cause notice was issued, the petitioner had made payment of a sum of Rs. 50,00,000.00 on 07-08-2015 and Rs. 20,00,000.00 on 16-04-2016. Immediately after receipt of the show cause notice, the petitioner also paid the balance of service tax in a sum of Rs. 50,92,847.00 on 10-05-2016.