Supreme Court of India
Laghu Udyog Bharati and Anr. v. Union of India and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
What the Court ordered
For the aforesaid reasons the transferred cases and the writ petitions E except WP(C) Nos. 5199, 228 and 262/98 are allowed and any tax which has been paid by customers or clients of the clearing and forwarding agents or of the goods transport operators shall be refunded within twelve weeks on their making a demand for refund.
Judgment, page 13
From the headnote
Service Tax Rules, 1994: Rules 2(d)(xii)and(xvii) (as amended in 1997)-Made customers or clients responsible for collecting service tax and not goods transport operators or clearing and forwarding agents-Held: Rules ultra vires the Act itself Finance Act, 1994 (as amended in 1997), Ss. 65(5), (17), (28),34 and 4l(d), lj),(m), 66, 67(i),(l) & (c), 68(1- ) & (1), 70, 71 and 93. Rules 2(d)(i) to(ixFand (xiii) to (xvi)-Validity-Held: Ultra vires S.65 of the Finance Act, 1994. Finance Act, 1994: Section 93. Service tax-Notification No. 2011998 . . dated 2-6-1998-Exemption under-Heid: Prospective
Where later benches applied it
- 2012 Rashtriya Ispat Nigam Ltd. v. M/s. Dewan Chand Ram Saran
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
- 2022 Union of India & Anr v. M/s Mohit Minerals Pvt. Ltd. through Director
Of those, 1 relied on · 1 referred to · 1 not applicable
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