TMI Blog2015 (4) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... fy itself that all the Rules and procedures, in respect of Telecom Service Providers in revenue sharing contracts with the State, are being met by the service providers as a whole. - although in the context of cases involving natural resources, a right was recognized in the CAG to audit the accounts of private persons who were obliged to make payments to the Central Government pursuant to contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue of validity of Rule 5A of the Service Tax Rules - Decided partly in favour of assessee. - WP(C).No. 30080 of 2014 (H), W.P.(C).No. 3541/2015 - - - Dated:- 25-2-2015 - A. K. Jayasankaran Nambiar, J. For the Appellant : Sri Jose Jacob, Adv For the Respondent : Sri John Varghese, SC JUDGMENT In both these writ petitions, the petitioners challenge Rule 5A of the Service Tax R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1994. Learned Standing counsel for the Department would, however, point out that against the judgment of the Delhi High Court, the Department has preferred an appeal before the Supreme Court, and the judgment of the Delhi High Court has been stayed by the Supreme Court. That apart, I notice that in Association of Unified Tele Services Providers and Others v. Union of India and Others - [(2014) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, as the petitioners want to have the said issue examined before this Court, the writ petitions are admitted solely for the purposes of examining, in detail, the contentions regarding the validity of Rule 5A of the Service Tax Rules. I make it clear that the prayer of the petitioners to grant a stay of further proceedings, pursuant to the show cause notices issued to them by the respondents, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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