2019 (12) TMI 728

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....<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAY For the Petitioner/s: Mr. Ajay Kumar Rastogi, Advocate And Mr. Parijat Saurav, Advocate For the Respondent/s: Mr. S.D. Sanjay (Adsg), Mr. Alok Kumar Agarwal, Advocate And Mrs. Priya Gupta, Advocate ORAL ORDER PER: HONOURABLE THE CHIEF JUSTICE The petitioner, through the instant petition has prayed for th....

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....lusive fee and demurrage charges is ultra viires the provisions of the Constitution of India, the provisions of the Finance Act, 1994 as well as the provisions of the Bihar Excise Act, 1915, and the imposition of the aforesaid service tax and passing of the impugned order dated 09/05/2019 by the respondent no.3 is without jurisdiction. These license fee and privilege fee are not fees levi....

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.... of Article 289(1) of the Constitution which exempts the income of a State from Union taxation. The demurrage charges collected by the petitioner is a kind of penalty for default by the suppliers and it can not be termed as service being provided to the manufacturers/suppliers. as well as the Heard learned counsel for the petitioner and the learned counsel for the respondents." We are prima fac....