(1.) In the instant writ petition, the petitioner challenges a show cause -cum -Demand Notice dated 21st April, 2006 demanding service tax of Rs. 65.25 crores (approx.) for the period 1st October, 2000 to 31st March, 2005 and also a hearing notice dated 13th August, 2013 issued more than seven years after issuance of the Show Cause -cum -Demand Notice, both of which according to the petitioner, are illegal and non -est in the eye of law.
(2.) The petitioner company was previously known as Simplex Concrete Piles (India) Ltd., with effect from 8 November, 2005, the petitioners name was changed to M/s. Simplex Infrastructure Ltd.
(3.) On 28th October, 2004, the petitioner got registered under 'Construction Service' with the Department for payment of service tax at Calcutta after construction service was brought under the purview of service tax with effect from 10th September, 2004 by the Finance (No. 2) Act, 2004. The petitioner is making payment of service tax as per law and filing return regularly.