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TMI Blog2011 (12) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... e Transport Corporation (hereinafter referred to as, the ASTC), has filed this writ petition impugning deduction of sales tax at source from the bills of the petitioner on the basis of the direction of the Finance Department, Government of Assam. The deductions were being made by the Oil and Natural Gas Corporation Ltd. (hereinafter referred to as, the ONGC ) in respects of bills submitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said additional affidavit it has been stated that during pendency of the writ petition a show-cause notice dated September 7, 2004 was issued to the petitioner by the Deputy Commissioner, Central Excise, Jorhat alleging that the petitioner was rendering taxable service to the ONGC by providing their vehicles and since long such service had fallen under tour operator , but the petitioner did not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner cannot be brought under the definition of tour operator as per the provision of the Finance Act, 1994. Referring to the provision of the Assam General Sales Tax Act, 1993, it is the stand of the petitioner that there being no transfer of right to use any goods for the purpose of levy sales tax, direction for deduction of tax at source could not have been issued. It has been contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ONGC and that only the services of the buses have been utilised by the ONGC and also having regard to the aforesaid decisions of the Commissioner (Appeals), I am inclined to accept the writ petition by interfering with the impugned decision conveyed by the Finance Department to the ONGC directing it to deduct tax at sources. Consequently, the writ petition is allowed. If before passing the interim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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