Supreme Court of India
P.C. Paulose, M/s. Sparkway Enterprises v. Commissioner of Central Excise and Customs
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.
From the headnote
c Finance Act, 1994 - s. 65 - Clause 105 (zzm) and 3d - Licence granted by Airport Authority of lndia(AAI) to appellant for collecting airport admission ticket charges on behalf of AA/ for which the appellant was required to pay monthly licence fees - Liability of the appellant to pay service tax - Held: Though the appellant deposited monthly licence fees to AA/ but it collected the required fees from the users of the facility and provided all facilities to such customers - Appellant ~ being a person authorized by AA/ to provide service in express terms and conditions, it became liable to pay
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.