Nandi Service Tax

Superintendent of Central Excise Hdqrs. Service Tax Cell, Kol-II Commissionerate, 39, Rabindra Sarani, Modi Building, 3rd Floor Kolkata – 73 Sir, Ref: Your demand of service tax regarding service provided as goods transport operator Please refer to your TAR NO : 47 /SA/ CE/ Kol-II/ G.R.III/ 2001 dated 10-12-2001 wherein you have demanded service tax amounting to Rs. 12, 901/- on the Gross value of service amounting to Rs. 2,58,010/- provided by us during the period from 16-10-97 to 18-98. In this respect we would like to draw your attention towards the fact that we have never rendered services of a goods transport operator. Moreover we would like to draw your kind attention towards Section 73 of The Finance Act, regarding value of taxable services escaping assessment, which states that only Assistant Commissioner or Deputy Commissioner of Central Excise can serve the notice on the assessee if he has reason to believe that by reason or failure on part of the assessee to make a return under Section 70 for any prescribed period or to disclose wholly of truly all material facts required for verification of the assessment under Section 71, the value of taxable services has escaped assessment or has been under assessed. As the notice served on us is beyond the statutory powers granted to the office of Superintendent of Central Excise so the above notice served on us is legally invalid. So all the actions purported to be taken on us as per above notice be kindly dropped. Thanking You, Yours Faithfully, For Nandi Keswari Steel Industries (P) Ltd. Auhtorised Signatory.