Supreme Court of India
Rashtriya Ispat Nigam Ltd. v. M/s. Dewan Chand Ram Saran
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7 Supreme Court benches have cited this judgment.
What the Court ordered
In view of the above referred amendment of 2000, the appellant as the recipient of the service is the assessee under the service tax law.
Judgment, page 14
From the headnote
Contract - Work contract - Payment of service tax - Liability of - Whether of the availer of service or the service provider - Service availer deducting service tax from the bill of the service provider - Dispute referred to arbitrator - Arbitrator holding that service tax was rightly deducted from the bills of the service provider in terms of the contractual obligation - In arbitration petition Single Judge of High Court holding that availer of service was liable since it was the o assessee - Order of Single Judge confirmed by Division Bench of High Court - On appeal, held: Service provider
Authorities it was built on
- 2009 Bank of India & Anr. v. K. Mohandas & Ors.
- 2009 Steel Authority of India Ltd. v. Gupta Brother Steel Tubes Ltd.
- 1989 Sudarsan Trading Co. v. Govt. of Kerala & Anr.
- 2007 Numaligarh Refinery Lid. v. Daelim Industrial Company Lid.
- 1999 Laghu Udyog Bharati and Anr. v. Union of India and Ors.
- 2000 Monhinder Kaur v. Kusam Anand
- 1999 Himachal Pradesh State Electricity Board v. R.J. Shah and Company
Where later benches applied it
- 2022 Uhl Power Company Ltd. v. State of Himachal Pradesh
- 2014 Associate Builders v. Delhi Development Authority
- 2022 Union of India & Others v. Bharat Forge Ltd. & Another
- 2021 Psa Sical Terminals Pvt. Ltd. v. The Board of Trustees of V.O. Chidambranar Port Trust Tuticorin and Others
- 2019 Parsa Kente Collieries Limited v. Rajasthan Rajya Vidyut Utpadan Nigam Limited
- 2015 National Highways Authority of India v. M/s Itd Cementation Indialimited
- 2014 Voltas Ltd. v. Rolta India Ltd.
Of those, 2 relied on · 1 distinguished · 4 referred to
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