Patna High Court - Orders
M/S Premier Security Enterprises vs Customs Excise & Ors. on 10 November, 2009
Author: S.K. Katriar
Bench: S.K. Katriar
IN THE HIGH COURT OF JUDICATURE AT PATNA
MA No.479 of 2009
M/S PREMIER SECURITY ENTERPRISES
Versus
CUSTOMS EXCISE & ORS.
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3 10.11.2009Heard Mr. P.K. Shahi for the appellant, and Mr. Archana Meenakshee, for the respondents.
The appeal will be heard. Admit. The respondents have already entered appearance, therefore, there is no need to issue notices.
The following substantial questions of law arise for consideration:
(i) Whether reimbursement of wages is tenable?
(ii) Whether contribution towards ESI, EPF, labour Welfare Fund is tenable?
(iii) Whether authorities discharging quasi-judicial power can be controlled by notifications issued by the Board?
(iv) Whether the appellant is liable to pay service tax on the whole of the bill amount payable by Eastern Coalfields Limited, or the appellant's wage bills have to be excluded from the bill amount for the purpose of levy and computation of taxes?
(v) Any other substantial question of law deemed fit and proper at the time of hearing of the appeal. 2
Learned counsel for the appellant presses for interim orders. He submits that the appellant has already deposited the admitted dues, and has also deposited with the Revenue, 25 % of the demand notice as per the statutory provisions. Learned counsel for the respondents opposes the prayer for stay of the impugned order relying upon Sections 66 and 67 of the Finance Act. Until further orders, there shall be stay of operation of the impugned order dated 21.4.2009. The respondents shall be entitled to interest on the unpaid amount in the event of dismissal of the appeal.
(S.K. Katriar, J.) ( Kishore K. Mandal, J. ) pkj