Supreme Court · 1999 INSC 293 · Decided 27 July 1999
Laghu Udyog Bharati and ANR. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 293 · [1999] 3 S.C.R. 1199
- Case number
- WRIT PETITION (CIVIL) No. 53/1998
- Decided
- 27 July 1999
- Bench
- B.N. KIRPAL, S. RAJENDRA BABU (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
B 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 C or clearing and forwarding agents-Held: Rules ultra vires the Act itself­ Finance Act, 1994 (as amended in 1997), Ss. 71 and 93. Rules 2(d)(i) to(ixFand (xiii) to (xvi)-Validity-Held: Ultra vires S.65 of the Finance Act, 1994. D Finance Act, 1994: Section 93. Service tax-Notification No. 2011998 C.E. dated 2-6-1998-Exemption under-Heid: Prospective in nature-Tax paid by customers. or clients to be refunded
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