Calcutta High Court
Sicpa India Private Ltd vs Union Of India & Ors on 29 January, 2014
Author: Harish Tandon
Bench: Harish Tandon
ORDER SHEET
W. P. No. 67 of 2013
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
SICPA INDIA PRIVATE LTD
Versus
UNION OF INDIA & ORS
BEFORE:
The Hon'ble JUSTICE HARISH TANDON
Date : 29th January, 2014.
Appearance :
Mr. Ravi Raghavan, Adv.
Mr. Tanmoy Chakraborty, Adv.
... for the petitioner
Mr. R. Bharadwaj, Adv.
The Court : The petitioner has assailed an order of the
CESTAT by which an application seeking waiver of the pre-condition deposit of
duty is disposed of. The petitioner claims that providing the technical know
how at a payment of lumpsome royalty or on deferred payment does not
constitute the taxable services, so as to attract the service tax. The stand of
the department is that providing of technology by the person outside the
country on a payment of royalty comes within the purview with intellectual
property services and, therefore, the service tax is applicable on the petitioner.
Although the affidavit-in-opposition is filed by the respondents the petitioner
submits that all the relevant materials are already included therein to adjudicate the points evolved in the writ petition and, therefore, does not intend to file reply.
The petitioner says that there is a consistent view of the Tribunal on the above issues and, therefore, the Tribunal while passing the impugned order cannot have taken a contrary view. 2
This Court feels that the points have raised in this writ petition by the respective counsels required consideration let this matter be listed on 03.02.2014 (Monday) under the heading "hearing".
The interim order shall continue till 10.02.2014 or until further order whichever is earlier.
(HARISH TANDON, J.) sbi