Titagarh Rail Systems Limited vs The Board Of Major Port Authority For The ... on 16 May, 2025
19. It is submitted that the entitlement of the petitioner to receive
such service tax is also justified on the basis of the decisions of the
Allahabad High Court, Calcutta High Court and Delhi High Court. Mr.
Chowdhury has relied upon the decision of the Delhi High court and
Calcutta High Court in Pearey Lal Bhawan Association v. Satya
Developers Pvt. Ltd.,1 and Bengal Shrachi Housing Development
Limited & Anr. V. Union of India & Ors.,2 decided on 15th May, 2014
respectively and submits that it has been accepted by all the High Courts
that service tax is a statutory liability and it is a tax which is required to be
collected by the service provider from the person to whom service is
provided. The service provider is merely a collecting agency.
1
2010 SCC Online Del 3660: ILR (2011) 1 Del 604: 2010(173) DLT 685
2
W.P. No. 4085(w) of 2014