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2024 (1) TMI 8 - HC - Service Tax


Issues Involved:
The judgment involves issues related to writ petitions seeking various reliefs, including quashing of orders, mandamus for payment of specific amounts, consideration of representations, and other directions.

W.P. No. 44252/2015 and W.P. No. 48640/2015:
The petitioners sought a writ of certiorari to quash an order and mandamus for consideration of representations. The Corporation engaged the petitioners to provide computer education services to economically weaker sections, making payments on behalf of the students. The Court held that the Corporation, as the service availer, is liable to pay service tax on such transactions. The legal opinion cited by the Corporation was deemed irrelevant. The Court allowed the petitions, quashed the order, and directed the Corporation to calculate and release the service tax due to the petitioners.

W.P. No. 48639/2015:
In this petition, the petitioner sought a mandamus for the consideration of representations. The Court's decision in this matter was aligned with the judgments in W.P. No. 44252/2015 and W.P. No. 48640/2015, emphasizing the Corporation's liability to pay service tax for the services provided by the petitioners. The Court directed the Corporation to calculate and release the service tax amounts due to the petitioner within a specified timeframe.

 

 

 

 

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