Supreme Court of India
Union of Jndia & Ors. v. Bengal Shrachi Housing Development Limited &anr.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Tax/Taxation: Service Tax - Liability of - Appellant-Union of India (lessee) and the Respondent (lessor) entered into a lease deed for a period of three years - Disputes and differences arose between the parties as to who was liable to pay service tax.for commercial premises ul cl. 6 of the lease deed - Letter written by Appellant-Union of India (lessee) to the respondent in which appellant expressly stated that it was liable to pay service charges - High Court held that the lessee should be made to pay service tax - Held: u/r. 2(1)(d) of the Service Tax Rules, the person liable for paying
Authorities it was built on
- 2007 All India Federation of Tax Practitioners & Ors. v. Union of India and Ors.
- 2010 Association of Leasing and Financial Service Companies v. Union of India and Ors.
- 2004 Tamil Nadu Kalyana Mandapam Assn. v. Union of India and Ors.
- 1961 Chhotabhai Jethabhai Patel and Co. v. The Union of India and Another
- 1962 R. C. Jall v. Union of India
- 2007 M/s. Peeka Y Re-rolling Mills (p) Ltd. v. The Assistant Commissioner and Anr.
- 1979 Babu Ram Jagdish Kumar & Co., Etc., Etc v. State of Punjab & Ors., Etc., Etc.
Where later benches applied it
- 2022 All India Haj Umrah Tour Organizer Association Mumbai v. Union of India & Ors
- 2018 Union of India & Anr. v. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd.
Of those, 1 referred to · 1 mentioned
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