KARVY CONSULTANTS LIMITED Vs. GOVERNMENT OF INDIA
LAWS(APH)-2005-8-89
HIGH COURT OF ANDHRA PRADESH
Decided on August 09,2005

KARVY CONSULTANTS LIMITED Appellant
VERSUS
GOVERNMENT OF INDIA Respondents

JUDGEMENT

- (1.)IN this writ petition, the petitioner seeks a declaration that Section 65 (19) of the Finance Act, 1994, as amended by the Finance Act of 2003, has no application to the petitioner's service namely "registrar and Transfer Agency" and consequently interdict the 2nd respondent from proceeding in furtherance of the show cause notice dated 3-1-2005.
(2.)FACTS, to the extent necessary for the purpose of this writ petition, are that the 2nd respondent issued show cause notice dated 3-1-2005 calling upon the petitioner to show cause as to why :
I. An amount of Rs. 1,38,95,128/- should not be paid by them towards service tax on the amounts received by them during the period from 1-7-2003 to 31-1-2004, on account of providing taxable services under proviso to Section 73 (1) of the Finance Act, 1994. II. Interest should not be paid by them on the amount demanded at (I) above under Section 75 of the Finance Act, 1994. III. A penalty should not be imposed on them under Section 76 of the Finance Act, 1994. IV. A penalty should not be imposed on them under Section 78 of the Finance Act, 1994.

(3.)THE petitioner was asked to produce all the evidence upon which they intended to rely in their defence and to indicate in their written reply whether they wished to be heard in person before the case was adjudicated.


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