WP(C) No. 4531 of 2011 · Gauhati High Court
Case at a glance
Outcome
Disposed of
Both the petitions are disposed of accordingly
Provisions considered
Judgment
Operative part
According to the petitioner, the transaction amounts to be sale and the petition er is treating the same to be so. Learned counsel for the petitioner relies upon letter dated 29.02.2008 of the Government of India clarifying that where the tr ansaction is subjected to VAT/sales tax as deemed sale of goods, the same will n ot be covered by the levy of service tax. Since the above aspect is not shown to have been considered, the petitioner may put forward its stand to the concerned authority and the concerned authority may look into the mater and pass appropriate order dealing with the issue. The peti tioner is also not debarred from pointing out that there cannot be demand of ser vice tax prior to the provision for such tax. The concerned authority may consi der this aspect in accordance with law. Till the matter is considered by the con cerned department, the recovery may not be effected. Both the petitions are disposed of accordingly.
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Both the petitions are disposed of accordingly
Which statutory provisions did this judgment involve?
Finance Act, 1994.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.