2019 (12) TMI 728

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 the following relief: "For quashing/stay of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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 levied for any services provided by the State of Bihar, but ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 facie of the considered view that it is not a case of inheren....