Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Service Tax (Determination of Value) Rules 2006 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Case Disposed Off |
Headnote | Service Tax (Determination of Value) Rules, 2006 – r.5 – Ifultra vires the provisions of ss.66, 67 of 1994 Act – Respondents-Assessees, provider of various services receive payments not onlyfor the services so rendered but are also reimbursed out of pocketexpenses incurred by them such as air travel, hotel stay, etc.–Assessees paying service tax in respect of amounts received by themfor services so rendered but not for the out of pocket expensesincurred by them, which was reimbursed by the clients – Under r.5,the value of said reimbursable activities are also to be included aspart of services provided by the respondents – Challenge to – Writpetition allowed by High Court – On appeal, held: Section 66 ofthe 1994 Act is the charging section and refers to service tax, i.e. inrespect of those services which are taxable and specifically referredto in various sub-clauses of s.65 of the 1994 Act – It is the value ofthe services which are actually rendered, the value whereof is to beascertained for the purpose of calculating the service tax payablethereupon – Any other amount which is calculated not for providingsuch taxable service cannot be a part of that valuation – Thus,service tax is to be paid only on the services actually provided bythe service provider – This is the plain meaning to be attached tos.67 which deals with valuation of taxable services for chargingservice tax – r.5 went much beyond the mandate of s.67 – HighCourt was right in interpreting ss.66 and 67 to say that in thevaluation of taxable service, the value of taxable service shall bethe gross amount charged by the service provider ‘for such service’and the valuation of tax service cannot be anything more or lessthan the consideration paid – Finance Act, 1994 – ss. 66, 67 ands.94. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2018 INSC 217 |
Petitioner | Union Of India & Anr. |
Respondent | M/s Intercontinental Consultants And Technocrats Pvt. Ltd. |
SCR | [2018] 10 S.C.R. 309 |
Judgement Date | 2018-03-07 |
Case Number | 2013 |
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 |