J U D G M E N T

The petitioner is stated to be a contractor, who was engaged by the 1^st respondent herein, for the deepening of the Akkulam Lake in Thiruvananthapuram District. The contract was entered into between the Government and the Travancore Cements Limited – the 1^st respondent herein. However, the 1^st respondent subcontracted the above work to the petitioner. It is not in dispute that the petitioner carried out the afore work and was also entitled for payments from the 1^st respondent herein. Though the 1^st respondent paid the amounts due to the petitioner, an amount of Rs.43,83,085/- was deducted from the amounts paid to the petitioner as above, towards the tax payable under the provisions of the Finance Act, 1994 (hereinafter referred to as ‘the Act’). The petitioner contends that there was no service tax liability as regards the activity carried on by it, insofar as the work was awarded by the Government. As against the asse