1997 (7) TMI 1

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..... on has been admitted on 19th March, 1997 and rule on interim relief was issued which we have heard today. Challenge is to the imposition of Service Tax on courier agencies. The petitioners have challenged the legislative competence of the Parliament in respect of some of the provisions of the Finance Act, 1994 as amended by Finance (2) Act of 1996. It is not necessary at this stage to go into the .....

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..... of a tax, the court must proceed on the presumption that the enactment is constitutionally valid. As far as granting stay or injunction in the matter of imposition and or collection of taxes is concerned, the Supreme Court has clearly indicated in the case of Siliguri Municipality and Others v. Amalendu Das and Others - AIR 1984 SC 653 the precaution to be exercised by the courts. It is well sett .....

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..... relief in terms of Prayer Clause (e) is concerned, we make the following interim order : ORDER (i) All Regional offices/branches/billing and non-billing stations of each of the petitioners/courier agency/courier company shall be offered within a month from today for registration having regard to the jurisdiction in which they are located. (ii) Each petitioner/courier agency/courier company shal .....

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