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Commissioner Of Service Tax Mumbai-I vs One Entertainment Network Pvt. Ltd on 13 March, 2020 cites

Sant Lal Gupta vs Modern Coop Group Housing Society Ltd. on 15 February, 2018

11. On behalf of Revenue, Learned Autthorized Representative, relying on the decision of the Hon'ble Supreme Court in Sant Lal Gupta v. Modern Cooperative Group Housing Society Ltd [2010 (262) ELT 6 (SC)], contends that '14. The Legislature in its wisdom has not enacted any deeming provision providing that in case the resolution is not considered and finally decided by the Registrar within a period of six months, the resolution shall become effective and operative. It is the exclusive prerogative of the Legislature to create a legal fiction meaning thereby to enact a deeming provision for the purpose of assuming the existence of a fact which does not really exist. Even if a legal fiction is created by the Legislature, the court has to ascertain for what purpose the fiction is created, and it must be limited to the purpose indicated by the context and cannot be given a larger effect. More so, what can be deemed to exist under a legal fiction are ST/85379/2015 10 merely facts and no legal consequences which do not flow from the law as it stands. It is a settled legal proposition that in absence of any statutory provision, the provision cannot be construed as to provide for a fiction in such an eventuality. More so, creating a fiction by judicial interpretation may amount to legislation, a field exclusively within the domain of the legislature.
Supreme Court - Daily Orders Cites 0 - Cited by 49 - Full Document

Imagic Creative Pvt. Ltd vs Commissioner Of Commercial Taxes & Ors on 9 January, 2008

26. We have noticed hereinbefore that a legal fiction is created by reason of the said provision. Such a legal fiction, as is well known, should be applied only to the extent for which it was enacted. It, although must be given its full effect but the same would not mean that it should be applied beyond a point which was not contemplated by the legislature or which would lead to an anomaly or absurdity.' in the decision of the Hon'ble Supreme Court in Imagic Creative Pvt Ltd v. Commissioner of re Commercial Taxes [2008 (9) STR 337 (SC)].
Supreme Court of India Cites 19 - Cited by 86 - S B Sinha - Full Document

Commissioner Of Service Tax, Mumbai Ii vs M/S Sgs India Pvt Ltd on 28 January, 2020

In a series of decisions commencing with that of the Hon'ble High Court of Bombay in Commissioner of Service Tax, Mumbai -II ST/85379/2015 6 v. SGS India Ltd [2014 (34) STR 554 (Bom)] and followed in Commissioner of Service Tax, Mumbai-IV v. ATE Enterprises Pvt Ltd [2017-TIOL-1906-HC-MUM-ST], the factum of final delivery of the resulting activity to India was held to be insufficient to withhold from service rendered the benefit accruing to exporters. Therefore, taxability is excluded if it is established that the transaction is an export.
Supreme Court - Daily Orders Cites 0 - Cited by 9 - Full Document
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