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2016 (11) TMI 833 - HC - Service TaxLevy of service tax - cargo handling services - Held that: - Firstly, the issue was between the FCI and the Government whether the service tax could be recovered from FCI directly or not. In this context, the present applicant had no direct connection. We had struck down the Central Government’s attempt of recovering the service tax from FCI for the reasons stated in the order. The grievance of the applicant that the Government cannot recover such service tax from the applicant was neither a subject matter of such petition, nor could have been examined at the hands of the applicant even if was joined as a respondent. It is an independent angle of dispute between the applicant and the Government. Likewise, we are conscious that there are multiple disputes between FCI and the contractor. Such disputes were not and at any rate could have been made part of the FCI’s petition. The request of recall of the order is refused. However, it is clarified that none of the observations made in the said order would bind the present applicant in its defense in the disputes with the Government or with FCI as the case may be - application disposed off.
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