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2016 (11) TMI 833 - GUJARAT HIGH COURT

2016 (11) TMI 833 - GUJARAT HIGH COURT - 2016 (44) S.T.R. 215 (Guj.) - Levy 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 Governme .....

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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. - Misc. Civil Application (For Orders) No. 1997 of 2016 in Special Civil Application No. 3051 of 2016 - Dated:- 20-7-2016 - Akil Kureshi and A.J. Shastri, JJ. Shri B.M. Mangukiya and Ms. Bela A. Prajapati, Advocates, for the Applicant. Shri Anand Nainawati, Devang Vyas .....

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r short). The question of service tax to be recovered and deposited in the Government concerning such service is the central issue. 3. The FCI had filed the said petition challenging the Central Government communications, under which, the recovery of unpaid service tax was sought to be made from FCI by invoking Section 87 of the Finance Act, 1994. Case of the FCI was that such service tax was not payable at all. However, the contractor had recovered such service tax from FCI and should have .....

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l Government are in the nature of garnishee enabling Central Government to recover unpaid dues of a person liable to pay the sum to the Government from any other person or requiring any other person from whom money is due or may become due to such defaulting person. The fundamental question is when the Government of India wrote letters to the FCI in the year 2015 and onwards, did FCI was there any due of Kailash Enterprise from FCI? The answer is obviously in the negative. Section 87 of the Fina .....

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