Calcutta High Court
Superintendent Of Service Tax vs Mcleod Russel (India) Ltd. & Ors on 15 January, 2016
Author: Girish Chandra Gupta
Bench: Girish Chandra Gupta
GA No.1326 of 2015
APOT No.159 of 2015
WP No.48 of 2014
IN THE HIGH COURT AT CALCUTTA
Civil Appellate Jurisdiction
ORIGINAL SIDE
SUPERINTENDENT OF SERVICE TAX
-Versus-
MCLEOD RUSSEL (INDIA) LTD. & ORS.
BEFORE:
The Hon'ble JUSTICE GIRISH CHANDRA GUPTA
The Hon'ble JUSTICE ASHA ARORA
Date : 15th January, 2016.
Appearance:
Mr. K. K. Maiti, Adv.
...for the appellant.
Mr. Binod Poddar, Sr. Adv.
Mr. Dipak Sinha, Adv.
Mr. Somak Basu, Adv.
...for the respondent.
The Court : The writ petition was allowed by the learned Trial Court by the following order:
"No further action under the Service Tax Act can be taken by the department against the writ petitioner unless the above fact is established. In making the determination the department will follow the observations made in M/s. Bakhtawar Singh Bal Kishan Vs. Union of India reported in (1988) 2 SCC 293, All Assam Tea Plantation Security Vs. The State of Assam and Ors. reported in (2003) 1 GLR 233 and those made in this judgment and order."2
It is evident that the learned Trial Court directed the department to determine the issue upon notice to the writ petitioner.
Learned Advocate appearing for the appellant submitted that the learned Trial Court appears to have tied down the determination to be made by the department to the judgments indicated therein.
Mr. Poddar, learned Senior Advocate appearing for the writ petitioner-respondent submitted that it was not the intention of the Court that the determination is to be made only in the light of the views expressed in the judgments referred to in the operative part of the order. Therefore, the appeal is disposed of by clarifying that it will be open to the department to decide the issue, in accordance with law.
(GIRISH CHANDRA GUPTA, J.) (ASHA ARORA, J.) A/s.