2017 (8) TMI 1675 - SCH - Service Tax

Territorial Jurisdiction - seeking transfer of the case to the Delhi High Courts - HELD THAT - It is stated by the learned Solicitor General that a large number of petitions are pending in several High Courts including High Courts of Calcutta, Kerala, Gujarat, Telangana Andhra Pradesh, Allahabad, Madras, Punjab Haryana and Delhi on the imposition of service tax on legal services rendered by Senior Advocates. It would be appropriate if all these cases are transferred and dealt with by one High Court - all the matters stands transferred to the Delhi High Court for adjudication on merits. Transfer petition allowed.

Summary

Issues: Transfer of pending petitions on imposition of service tax on legal services rendered by Senior Advocates to one High Court.

Analysis:
The Supreme Court, comprising Justices Madan B. Lokur and Deepak Gupta, heard the learned counsel for the parties and considered the issue of numerous pending petitions in various High Courts regarding the imposition of service tax on legal services provided by Senior Advocates. The learned Solicitor General highlighted that petitions were pending in High Courts including Calcutta, Kerala, Gujarat, Telangana & Andhra Pradesh, Allahabad, Madras, Punjab & Haryana, and Delhi. In light of this, the Court deemed it appropriate to consolidate all these cases under one High Court for efficient adjudication. Consequently, the Supreme Court ordered the transfer of all related matters to the Delhi High Court for thorough examination and decision on merits. As a result, the transfer petitions were allowed, ensuring a consolidated and streamlined approach to address the issue at hand.