TMI Blog2010 (1) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is likely to be reviewed - The petition is dismissed - 13410 , 13412-13414 of 2009(O) - - - Dated:- 29-1-2010 - R.S. Jha and R.S. Garg, JJ. REPRESENTED BY : Shri Amalpushp Shroti, Counsel, for the Petitioner. S/Shri Prashant Singh and S.A. Dharmadhikari, Counsels, for the Respondents. [Order]. - Parties are heard on question of admission. 2. Though each of the petitioner is claiming the same relief but for sake of convenience we take facts from the Writ Petition No. 13410/2009(O). 3. The petitioner a Government contractor entered into some agreements/contracts with the respondent No. 1 for construction of residential complex. Undisputedly, there were no terms in the agreement/contract that the Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also prayed that a direction to the respondent No. 2 be issued to register the petitioner under Section 69 of the Finance Act, 1994. 5. The respondent No. 2 even after notice has not filed any reply with a submission that they are entitled to recover the tax, in respective of the fact that whoever pays it. 6. Shri Prashant Singh, learned counsel for the respondent No. 1 however submitted that under the Finance Act the liability to pay the service tax is always upon the service provider and as in this case the services are being provided by the petitioner, he is to be held liable. In relation to subject No. 12 and its implementation, it is submitted by him that even after passing the said resolution, the respondent No. 1 cannot be he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also contended that once it is held that the respondent No. 1 under the contract or the resolution is liable to pay the service tax then this Court should issue such a direction. 10. Insofar as question of contract is concerned, undisputedly there is no contract between the parties that the respondent No. 1 shall pay the amount of service tax either to the petitioner or to the department. It is to be rather observed that the petitioner is trying to procure something out of the contract which he is not entitled. Once it is held that there is no agreement or contract between the parties that the respondent No. 1 shall pay the amount of sales tax either to the petitioner or to the respondent No. 2 then petitioner s submission that the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iduary Entry 97 of the Union List for levying tax on services. The legal backup was further provided by the introduction of Article 268A in the Constitution vide the Constitution (Eighty-eighth Amendment) Act, 2003 which stated that taxes on services shall be charged by the Central Government and appropriated between the Union Government and the States. Simultaneously, a new Entry 92-C was also introduced in the Union List for the levy of service tax. As stated above, as an economic concept, there is no distinction between the consumption of goods and consumption of services as both satisfy human needs. It is this economic concept based on the legal principle of equivalence which now stands incorporated in the Constitution vide the Constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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