KARAMCHAND THAPAR Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) IN the instant writ petition, the petitioners challenge an order passed by the Commissioner of Service Tax directing registration of the petitioners in the category of clearing and forwarding agent for the purpose of registration under the provisions of the Finance Act, 1994. The impugned order was passed on November 27, 2007. The petitioners had earlier applied for registration under the classification of "Business Auxiliary Service".

(2.) AN order to that effect was passed earlier also on 11th September, 2007 but that order was quashed by an order of this Court dated 11th October, 2007 in WP 1146 of 2007 . The earlier order was quashed mainly on the ground of violation of principles of natural justice and direction was given for rehearing upon giving the petitioner an opportunity of being heard. The order which is impugned in the present writ petition was passed in pursuance of the direction of this Court and it is not in dispute that this time the opportunity of hearing was given to the petitioner.

(3.) HAVING heard the learned Counsels appearing for the parties I am of the opinion that the writ petition has to be adjudicated upon after filing of affidavit. Affidavit in opposition may be filed within four weeks; reply two weeks thereafter. In the meantime the petitioners shall continue to pay service tax at the rate specified for the category of Business Auxiliary Service which it appears is being paid. I pass this interim order having regard to the fact that the rate of taxation is the same for services in both these categories but if the petitioners are classified as clearing and forwarding agent then they would be liable to pay service tax from 1st September, 1999. The question of maintainability of the writ petition is kept open. The matter to appear in the monthly list of February, 2008 under the heading For Hearing.