LAKHANPAL NATIONAL LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition has been preferred by a Limited Company which is engaged in the business of manufacturing Dry Cell Battery. During the course of business of the petitioner-Company, the petitioner-Company is required to avail of services of transport operators. The petition challenges the provisions of Rule 2 of the Service Tax (Eighth amendment) Rules, 1997, which imposed a liability on the person availing of the services instead of the liability being fastened on the service provider.

(2.) HEARD learned advocates appearing for the respective parties.

(3.) IT is not necessary to set out facts and contentions in detail considering the fact that the issue is no longer res integra. In the case of LAGHU UDYOG BHARATI vs. UNION OF INDIA, reported in 1999 (112) ELT 365 (SC) the Apex Court has laid down as follows: