2005 (5) TMI 648

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.... Learned Counsel, for the Petitioner. Shri W.H. Khan, Learned Counsel, for the Respondent. ORDER By means of the present Writ Petition filed under Article 226 of the Constitution of India the Contractors Association through its Secretary Mahendra Nath Pandey seek the following relief: "(i)   Issue a Writ order or direction in the nature of Mandamus directing the respond....

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....nbsp; Award cost of the petition in favour of the petitioner." 2. Briefly stated, the facts giving rise to the present reference are as follows : The petitioner is an association of thermal contractors providing various services in Rajya Vidyut Utpadan Nigam Ltd. and it is registered under the Societies Registration Act, 1860. The object of the association is look after well being....

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....ner and Sri W.H. Khan, the learned counsel for the respondents no. 1 and 2 and learned standing counsel, who represents the respondents no. 3. 4. Sri Ravi Kant, learned Senior Counsel submitted that from the reading of various provisions of the Finance Act, 1994 relating to imposition of service tax and the Rules framed thereunder, the members of the petitioner association are under the ob....

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....said purpose, "the said tax is on the service and not on the service provider". It has further held that under section 68 of the Finance Act, 1994, as amended by the Finance Act 1997, read with Rule 2(l)(d)(ix) of the Service Tax Rules 1994. Therefore, even though under the scheme of the service tax from the scheme of service tax, the payer of service tax is entitled to realise the service tax fro....