Service Tax in light of Hon'ble Delhi High Court Judgement W.P.(C) 2235/2011 dtd 03.06.2016

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  1. Adarsh Bhaskar

    Adarsh Bhaskar New Member

    Respected Sir,

    I have gone through your article on Service Tax w.r.t. under construction property. Kindly update me in light the judgement pronounced by Hon'ble Delhi High Court in Suresh Kumar Bansal Vs. UOI case. Does the decision of judgement apply to Chandigarh? Please clarify.

    Regards,

    Adarsh Bhaskar
     
  2. ZED

    ZED Well-Known Member

    Its a sound judgement, I too had a similar view point. The value has not been decreased but ST has been decreased by way of exemption.

    There is one more entry which has issues.
    Its "services in relation to financial leasing including hire purchase."
    This is being doubled taxed (by SG and CG) but the Central govt. has provided 90% abatement.

    I will as such not tell you to apply this in your case, unless you too are willing to challenge this in your jurisdicitional court.
    The high court judgements have jurisdiction limits and can not be automatically be applied, If you are in favour of this judgement, file a writ petition in your High Court.
    The judgement passed in some other state will not be automatically be binding on you.


    Although In the case of CIT v. Godavaridevi Saraf, 1978 (2) E.L.T. (J624) (S.C.) had held that in the case of an all India taxing statute (‘Central tax legislation’), the decision of one High Court requires to be followed by the tax authorities in another State in the absence of any other conflicting High Court decision.

    Bombay High Court in Naman Hotels v. UOI 2015 (326) E.L.T. 513 (Bom.) held that while a decision of one High Court may not be binding on another High Court, the binding nature of the decision cannot be questioned by the Central Government especially when the Union of India is party to such decision.


    Courtsey (for case laws)
    http://www.legallyindia.com/blogs/d...truction-contracts-involving-transfer-of-land
     
  3. Adarsh Bhaskar

    Adarsh Bhaskar New Member

    Thanks a lot
     
  4. Adarsh Bhaskar

    Adarsh Bhaskar New Member

    Respected Sir,

    Kindly intimate whether stilt parking area is to be covered under carpet area for the purposes of levying Service Tax.

    Adarsh Bhaskar
     
  5. Adarsh Bhaskar

    Adarsh Bhaskar New Member

    Respected Sir,

    Kindly intimate that whether there is any appeal/ judgement against the judgement pronounced by Hon'ble Delhi High Court in Suresh Kumar Bansal Vs. UOI case
     
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