Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Seventh Schedule Finance Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Writ Petition |
Court | Supreme Court of India |
Disposal Nature | Petition Dismissed |
Headnote | Constitution of India, 1950 : Seventh Schedule, List I, Entry 97, List II, Entry 56-lmposition of service tax under provisions of Chapter V of Finance Act, 1994 on users of services rendered by goods transport operators and clearing and forwarding agents-Held, valid-Subject matter of tax is not goods or passengers but the services of transportation itself-It is a levy distinct from the levy envisaged under Entry 56 of List 11-:-Chapter V of Finance Act, 1994 was enacted with reference to residuary power of Parliament as defined in Entry 97 of List I-Finance Act, 1994- ss. 65,66 and 68- Finance Act, 2000- ss. 116 and 117-Finance Act, 2003- s.158-Service Tax Rules, 1994-Rules 2(1)(d)(xii) and (xvii). Finance Act, 1994/Service Tax Rules, 1994 : ss. 65(5), 66(3) and 68(1A)/Rules 2(1)(d), (xii) and (xvii) (as amended by ss. 116 and 117 of Finance Act, 2000 and by s. 158 of Finance Act, 2003)-'Service tax '-On users of services rendered by transporters of goods by roads and clearing and forwarding agents-Held, valid-By the amendments the statutory foundation for decision in Laghu Udyog Bharati's case has been replaced and the decision has ceased to be relevant for the purpose of construing the present provisions-Validating enactment-Finance Act,2000 - ss. 116 and 117-Finance Act,2003- s. 158-Constitution of India-Seventh Schedule-List 1, Entry 97. Imposition of service tax under the provisions of Chapter V of Finance Act, 1994 on the users of services rendered by transporters of goods by road and the clearing and forwarding agents, was challenged and, ultimately, Rules 2(1)(d), (xii) and (xvii) of Service Tax Rules, 1994 were struck down by the Supreme Court in Laghu Udyog Bharati's case. Consequently, by Sections 116 and 117 of Finance Act, 2000 and Section 158 of Finance Act, 2003, the relevant provisions of the Finance Act, 1994 and the Service Tax Rules, 1994 were amended and the taxes earlier collected were retrospectively validated. The customers or clients of goods transport operators and those of cleaing and forwarding agents filed the present writ petitions challenging the amendments. On the questions: (i) whether by enacting Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003, the basis on which the Supreme Court had struck down Rules 2(1)(d), (xii) and (xvii) of the Service Tax Rules, 1994 has been displaced or removed; and (ii) whether the levy of service tax on carriage of goods by transport operators was legislatively competent, |
Judge | Hon'ble Ms. Justice Ruma Pal |
Neutral Citation | 2005 INSC 156 |
Petitioner | Gujarat Ambuja Cements Ltd. And Anr. |
Respondent | Union Of India And Anr. |
SCR | [2005] 2 S.C.R. 1038 |
Judgement Date | 2005-03-17 |
Case Number | 539 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |