SOURAV GANGULY Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) The original order dated 12th November, 2012 passed by the Commissioner, Service Tax, Kolkata confirming the demand of service tax for the period from May, 2006 to June, 2010 was assailed by the petitioner in W.P. 3137 (W) of 2013. The said writ petition was admitted on 12th February, 2013 when the prayer for interim relief was refused. However, the petitioner was permitted to deposit the dues within three months from the date of the said order and till such period the respondents were restrained from taking any coercive steps against the petitioner.

(2.) The matter was subsequently taken up on 3rd April, 2013 when a confusion was sought to be created by the petitioner relating to the words "dues" and "demand".

(3.) According to the petitioner whether the liability subsequent to the period, which is the subject matter of the said writ petition, may come under the purview of "dues" or it is restricted to the adjudicated amounts as assessed by the Assessing Authority.