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Union Of India vs M/S Intercontinental Consultants And ... on 7 March, 2018 cites

The Province Of Madras, Represented By ... vs Boddu Paidanna And Sons, Represented By ... on 5 September, 1941

“The argument confuses the incidence of taxation with the machinery provided for the collection thereof,” and reference was made to In re the Central Provinces and Berar Act 14 of 1938[AIR 1939 FC 1, 6 : 1939 FCR 18] , Province of Madras v. Boddu Paidanna and Sons [1942 FCR 90, 101 : AIR 1942 FC 33] and Governor-General in Council v. Province of Madras [1945 FCR 179 : AIR 1945 FC 98] . This Court then summarised the law as follows:
Madras High Court Cites 8 - Cited by 145 - Full Document

Union Of India vs Bengal Shrachi Housing Development ... on 7 November, 2017

13) In the aid of this submission, the learned counsel sought to take help from principle laid down in excise law and submitted that it is held by this Court in Union of India & Ors. v. Bengal Shrachi Housing Development Limited & Anr. 4 that same principles as applicable in excise law are applicable while examining service tax matters. Reliance was placed on paragraph 22 of the said judgment to support this proposition. However, we may point out at this stage itself that the context in which the observations were made were entirely different. The issue was as to whether 4 (2018) 1 SCC 311 Civil Appeal No. 2013 of 2014 with Ors. Page 17 of 44 service tax, which is an indirect tax, can be passed on by the service provider to the recepient of the service and, in this hue, the matter was discussed, as can be seen from the combined reading of paragraphs 21 and 22 which are to the following effect:
Supreme Court of India Cites 27 - Cited by 13 - R F Nariman - Full Document

Union Of India & Ors. Etc. Etc vs Bombay Tyre International Ltd. Etc. Etc on 7 October, 1983

14) It was also submitted that while dealing with the valuation of a taxable service, the provision which deals with valuation has to be taken into consideration and no assistance can be taken from charging section, as held in Union of India & Ors. v. Bombay Civil Appeal No. 2013 of 2014 with Ors. Page 18 of 44 Tyre International Limited & Ors.5:
Supreme Court of India Cites 40 - Cited by 507 - R S Pathak - Full Document
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