TMI Blog2016 (11) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER [Order per : Akil Kureshi, J. (Oral)]. - Applicant seeks recall or review of our judgment dated 16-6-2016 passed in Special Civil Application No. 3150 of 2016 [2016 (44) S.T.R. 211 (Guj.)], on the ground that the applicants vital interests are jeopardized by such judgment without joining him as a party respondent. 2. The applicant had provided cargo handlin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y making following observations : 9. Be that as it may, question is, can the Central Government seek direct recovery from FCI with the aid of the Section 87 of the Finance Act of 1994? 10. Perusal of this provision would show that the powers vested with the Central Government are in the nature of garnishee enabling Central Government to recover unpaid dues of a person liable to pay the sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax collected on such service. The contractor therefore, cannot be held liable to pay the service tax to the Central Government. These facts were not brought to the notice of the Court since no opportunity was given to the applicant. Inter alia, on such grounds, the applicant seeks recall/review of our judgment. 6. In facts of the case, we are not inclined to recall the order. Firstly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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