Harish Tandon, J.

The assessee who allegedly evaded the service tax has taken shelter under the writ jurisdiction of this Court in assailing the order of search and seizure to be in excess of the power prescribed under Section 82 of the Finance Act. It is undisputed that after the incorporation, the petitioner took the registration under Finance (No.II) Act, 1994 under the head "Construction Services" and subsequently amended the same by including the "Works Contract Services" with effect from January 20, 2004. An intimation as to the service tax audit is issued upon the petitioner and the relevant records and documents pertaining to the period for which the tax audit is undertaken is furnished from time to time. Senior Intelligence Officer attached to the Directorate General of Central Excise Intelligence conducted search at the office of the petitioner and seized certain documents upon issuing the summons on the spot on 7th June, 2013. It further appears that two cheques for Rs. 1,00,00,000/- each was handed over to the authorities by the authorised representative of the petitioner towards the service tax liability.

2. By a subsequent letter dated 27th June, 2013, the petit