By Jayasree Kallat, Member: The petition was filed on 21-3-09. The complainant had joined in the chitty of the opposite party with chitty No.32/6. Complainant had obtained the chitty in auction on 16-8-07 and received the chitty amount on 17-9-07. Opposite party demanded the complainant to pay Rs.281/- as service tax. The complainant states that she is not liable to pay the service tax and it is for the opposite party to pay the service tax. The opposite party is receiving 5% as commission and hence opposite party can pay the service tax from this amount. More over opposite party has not informed the complainant about the service tax while joining the chitty or auctioning the chitty. Complainant has filed the petition seeking to get back the service tax that she has paid, along with compensation and cost. Opposite party filed a version stating that there was no deficiency in service on the part of opposite party. The opposite party is collecting service tax as per the provisions of service tax notifications. This is an indirect tax. The action of the first opposite party is in strict conformity to the service tax rules and not mentioning of service tax applicability in chit variola and pass book cannot be attributed as deficiency in service. The amount deducted from the petitioner is remitted to the Government department as per regulations. As there is no deficiency on the part of opposite party, opposite party is not liable to pay any amount to the complainant. Hence opposite party prays to dismiss the petition. The only point for consideration is whether the complainant is entitled for the relief sought in the petition? No oral evidence adduced by both sides and Ext.A1 to A3 were marked on complainant’s side. The case of the complainant is that she had joined the chitty in the opposite party institution. When she got the chitty opposite party demanded the service tax, apart from 5% commission. The complainant is alleging deficiency on the part of opposite party for collecting service tax over and above 5% commission. Opposite party has stated that they have collected the amount as service tax according to the provisions of service tax notification. The amount deducted from the complainant is remitted to the Government department as per regulations. Opposite party has also stated that the Government is collecting service tax even from hospitals as a source of national resource fund which is necessary for all the nations especially a developing country like ours. After hearing both sides we are of the opinion that in the present circumstance opposite party can be justified in collecting service tax and forwarding the same to the Central Government. The complainant has put forward this complaint as a social aspect which is beneficiary to the public in general. But to collect tax in different heads is the source of income for the Government which is again utilized for the welfare of the society. In such a circumstance we are of the opinion that the complainant is liable to pay the service tax to the opposite party. As the complainant has raised the issue in a wider aspect of social consequences we appreciate the attempt made by the complainant. But in a country like India resources of this nature is the need of the our. We specifically direct the opposite party not to impose interest on the amount of the service tax to be collected from the complainant. Opposite party can collect Rs.281/- only. In the result petition is dismissed. No order as to costs. Pronounced in the open court this the 15th day of July 2010. Date of filing : 21-3-2009 SD/- PRESIDENT SD/- MEMBER SD/- MEMBER APPENDIX Documents exhibited for the complainant: A1. Letter dt. 23-6-08. A2. Letter dt. 1-7-08 A3. Letter dt. 11-7-08. Documents exhibited for the opposite party. Nil. Witness examined for the complainant None Witness examined for the opposite party Nil Sd/- President // True copy// (Forwarded/By order) SENIOR SUPERINTENDENT.
| | [HONOURABLE MRS. Jayasree Kallat, MA.,] Member[HONOURABLE MR. G Yadunadhan, BA.,LLB.,] PRESIDENT[HONOURABLE MR. L Jyothikumar, LLB.,] Member | | 
