JUDGMENT : Deepak Gupta, J. The main prayer in this petition is for quashing of the demand/show cause notice dated 28.04.2015. [2] The grievance of the petitioner is that he had entered into a contract with the ONGC to supply closed body trucks. According to the petitioner, under the terms of the contract, the entire liability to pay service tax was of the ONGC. However, the ONGC has denied its liability vide letter dated 23.01.2015, Annexure10 to the writ petition, wherein according to the ONGC, it is not liable to pay the entire tax but it is liable to pay only 25%. In reply to the demand/show cause notice dated 28.04.2015, the petitioner shall be at liberty to raise all these questions and the service tax authority shall consider all these questions and if necessary, the assessing authority can issue notice to the ONGC also to get its view point and thereafter, decide who is liable to pay the service tax. After hearing the ONGC, the service tax authority may decide the matter in accordance with law. With this observation, this writ petition is disposed of.