TaxTMI 
TaxTMI 
2024 (1) TMI 8
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.... for the following reliefs: a. Issue a writ in the nature of certiorari quashing order No. Ka. A/Ken.Ka/C3/P.R/51/2006-07 dated 19.02.2013 passed by the Respondent at Vide Annexure-K. b. Issue a Writ in nature of mandamus directing the respondent to pay Rs. 94,23,281/- along with future interest and penalty as and when imposes by Commissioner of service Tax to the petitioner. c. Issue a writ in the nature of mandamus directing the respondent to consider the representations dated 20.07.2015 at vide Annexure-P. d. Pass such other writ, order or direction that this Hon'ble court deems fit to pass in the circumstances of the case. 2. The petitioner in W.P. No. 48639/2015 is before this Court seeking for th....
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....reto, the Corporation being satisfied with the qualification of the petitioner had entered into agreements in respect of different Assembly Constituencies for a period of three years to provide the above services and consequently, issued a work order. 5. The petitioners provided the services without any complaint from the respondent as regards which the petitioners were paid a sum of Rs. 3,500/- per candidate. The respondent - Corporation not being regular in payment of monies, the petitioners had to follow up for such payment. The petitioners had also called upon the respondent to make payment of service tax due on the amount to be paid by the respondent to the petitioner. When no action was taken, the petitioner in W.P.No. 44252/2015 a....
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....amus as aforementioned. 8. Sri. Jayakumar S. Patil, learned Senior counsel for the petitioners would submit that: 8.1. The petitioners have rendered services to the students on behalf of the Corporation, no amounts having been collected from the students, the payment towards such services has been made by the Corporation. 8.2. The petitioners being a service provider and the Corporation being the service availer inasmuch as the Corporation represents the students, it is bounden duty on part of the Corporation to make payment of service tax and it is for this reason that the service tax authorities have also initiated proceedings against the petitioners in which proceedings the petitioners have been unfortunately made to suffer on a....
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....oners and therefore, no service tax is required to be paid by the Corporation to the petitioners on such service. 9.4. Insofar as proceedings initiated against the petitioners, he submits that the petitioners can always bring these facts to the knowledge of the authorities who would be duty bound to consider the same. Merely because proceedings are initiated by an authority do not make the Corporation liable to make payment of the amounts claimed. On that basis, he submits that the above petitions are required to be dismissed. 10. Heard Sri. Jayakumar S. Patil., learned Senior counsel for Sri. A.M ahammed Tahir, learned counsel for the petitioners and Sri. B.V. Krishna, learned counsel on behalf of Sri. S.N. Prashanth Chandra, learned....
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....by a Government or local authority who would be comprised in the negative list. For that purpose, a service would be required to be provided by the Government or local authority and it is the Government or local authority which is required to receive the charges towards such service rendered as regards which there would be no service tax payable. 16. In the present case, the Corporation has entered into an agreement with the petitioners to render computer training to persons identified by the Corporation as regards which those persons did not make payment of money, but the payment was made by the Corporation to the petitioners. 17. Though at first blush it may appear that services are rendered by the Corporation to the concerned candi....