Kerala High Court
M/S. Saj Flight Services Pvt. Ltd vs Commissioner Of Central Excise on 4 August, 2006
Author: Thottathil B.Radhakrishnan
Bench: Thottathil B.Radhakrishnan
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 20596 of 2006(B)
1. M/S. SAJ FLIGHT SERVICES PVT. LTD.,
... Petitioner
Vs
1. COMMISSIONER OF CENTRAL EXCISE,
... Respondent
2. ASSISTANT COMMISSIONER OF CENTRAL EXCISE
For Petitioner :SRI.P.GOPALAKRISHNAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN
Dated :04/08/2006
O R D E R
THOTTATHIL B. RADHAKRISHNAN,J
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W.P.(C). NO. 20596 OF 2006
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Dated this the 4nd day of August 2006
ORDER
Not admitted.
The writ petitioner, is stated to be a company incorporated in Chennai. On the basis of Ext.P2, petitioner was granted Ext. P3 registration under the Service Tax Rules by allowing the petitioner to have a single registration though it carries out operations at various places. In my view this does not however exclude the authority or jurisdiction of the other authorities under the service tax laws to conduct inspection or inquiry as regards the activities of the petitioner at the different places for the purpose of ensuring that the necessary remittances are made towards service tax. So much so, the proceedings, if any, following Ext. P5 Mahazar cannot be, prima facie, found fault for lack of jurisdiction. I hasten to add that the views expressed in this order are only for the purpose of the directions that are being issued herein and they shall not bind the petitioner at the further hearing of this case.
Ext. P5 has to be followed up, though neither the petitioner nor the departmental authorities can go beyond or away from the statutory provisions. While the petitioner has to provide such details as are required, the proceedings have to necessarily go ahead in terms of law. To ascertain the events that have followed Ext.P7 until now, the competent among the respondents will place on record a statement regarding the proceedings after Ext. P5. Such statement shall be placed within a period of 3 weeks. Post after three weeks.
Hand over copy to learned Assistant Solicitor General.
THOTTATHIL B. RADHAKRISHNAN, JUDGE.
RV/