REGENT COMPUTRONICS PVT. LTD.

GLYPH INTERNATIONAL LTD. Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

AGRICULTURAL MARKET COMMITTEE V. SHALIMAR CHEMICALS WORKS [REFERRED TO]
LAGHU UDYOGBHARATI V. UNION OF INDIA [REFERRED TO]
BIMAL CHANDRA BANERJEE JAGANNATH PRASAD VS. STATE OF MADHYA PRADESH:STATE OF MADHYA PRADESH [REFERRED TO]
R K GARG R K KARANJIA MADHU MEHTA P K SOI S S BEDI VS. UNION OF INDIA :UNION OF INDIA :UNION OF INDIA :UNION OF INDIA :UNION OF INDIA [REFERRED TO]
ELECTRONICS CORPORATION OF INDIA LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
SHRIKANT BHALCHANDRA KARULKAR VRANDAVANDAS KIKABHAI SHROFF VS. STATE OF GUJARAT:SHRI KHAN MEMLATEDAR AND AGRICULTURAL LAND TRIBUNAL DISTRICT SURAT [REFERRED TO]
STATE OF BIHAR VS. SHANKAR WIRE PRODUCTS INDUSTRIES [REFERRED TO]
H GANGAHANUME GOWDA VS. KARNATAKA AGRO INDUSTRIES CORPORATION LIMITED [REFERRED TO]
TAMIL NADU KALYANA MANDAPAM ASSOCIATION VS. UNION OF INDIA [REFERRED TO]
ISHIKAWAJMA HARIMA HEAVY INDUSTRIES LTD VS. DIRECTOR OF INCOME TAX [REFERRED TO]
ALL INDIA FEDERATION OF TAX PRACTITIONERS VS. UNION OF INDIA [REFERRED TO]
ASSOCIATION OF LEASING AND FINANCIAL SERVICE COMPANIES VS. UNION OF INDIA [REFERRED TO]
GVK INDS LTD VS. INCOME TAX OFFICER [REFERRED TO]
UNITECH LTD. VS. COMMISSIONER OF SERVICE TAX [REFERRED TO]
COMMISSIONER, CENTRAL EXCISE COMMISSIONERATE VS. BHANDARI HOSIERY EXPORTS LTD. [REFERRED TO]

JUDGEMENT

(1.) We have heard Shri J.K. Mittal and Shri C.K. Rai for the petitioner-company. Shri S.P. Kesarwani, Additional Chief Standing Counsel appears for the State respondents.

(2.) The petitioner is a Public Limited Company incorporated under the Companies Act, 1956 having its registered office at C-35, Sector-62, Noida, UP. It was earlier known as 'American Devices India Pvt. Ltd', prior to change of its name w.e.f. 11.9.2009.

(3.) In Writ Petition No. 1243 of 2010, the petitioner has challenged the constitutional validity of Section 66A of Chapter-V of Finance Act, 1994; the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 and the Instructions F. No.275/7/2010-CX.8A dated 30.6.2010 as ultra vires to the Finance Act, 1994. The petitioner has also prayed for a writ of mandamus to the respondents declaring that the petitioner is not liable to pay Service Tax on the commission/fee paid to the company located in USA, for promoting and marketing its services in USA.

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GLYPH INTERNATIONAL Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

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