Home Case Index All Cases Service Tax Service Tax + SC Service Tax - 2006 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (11) TMI 540 - SC - Service TaxWhether the members of Appellants - Associations are consumers and, thus, were entitled to invoke the jurisdiction of TDSAT in terms of Section 14 of TRAI Act? Whether the Tariff Orders issued by TRAI on 15-1-2004 and 1-10-2004 are inapplicable to members of Appellants - Associations, i.e., hotels on the ground that those are commercial establishments? Whether it is necessary or not to fix the tariff for commercial purposes in order to bring greater degree of clarity and to avoid any conflicts and disputes arising in this regard? Held that:- Appeal allowed. direct those members who are taking signals through cable operators to disclose the details as directed by TDSAT within three weeks from date. Cable operators, if TDSAT so directs, may be impleaded as parties and/or some of them in representative capacities. The matter in relation to those who are taking supply through the cable operators is being remitted to TDSAT. It would be open to the parties to adduce additional evidences. Until an appropriate order is passed by TDSAT, by way of an interim measure, the members of Appellants - Hotel & Restuarant Association and those members of Hotel Association who are taking supply through cable operators shall pay in terms of the Order dated 7-3-2006 but the same shall be subject to the ultimate order that may be passed by TDSAT. All other informations, if any, as directed by TDSAT, shall be furnished. TRAI to carry out the processes for framing the tariff. While doing so, it must exercise its jurisdiction under Section 11 of the Act independently and not relying on or on the basis of any observation made by the TDSAT to this effect. It goes without saying that all the procedures required for framing the said tariff shall be complied with.In the event TRAI frames tariffs, the members of Appellants -Associations would be entitled to prefer appeals there against. All contentions in that behalf are left open.
|