JUDGMENT :

(K.R. Shriram, J.) :

1. By consent of the parties, petition is taken up for hearing at the admission stage since pleadings are completed. Rule. Rule made returnable forthwith.

2. Petitioner is impugning an order dated 31st January 2022 passed by respondent no.3 demanding service tax on a transaction, which according to petitioner was deemed sale under the Maharashtra Value Added Tax Act (MVAT Act) and admittedly on which VAT is levied and collected by respondent no.5.

3. Petitioner is the Liquidator of a company - Swire Oilfield Services India Private Limited [hereinafter referred to as the company (in liquidation)]. The company (in liquidation) was engaged in providing Cargo Carrying Units (CCU or containers) on rental basis to its customers. Admittedly, the containers were not owned by the company (in liquidation) but were taken on lease from one Monument Containers Limited, England (hereinafter referred to as Monument). The containers were used in the offshore exploration industry to transport and store all types of goods such as consumables, equipment, spares etc. that we