GOPAL AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners were engaged by the ministry of Shipping, Road Transport and Highways(MoSRTH) to enumerate census of movement of vehicles between different places in the North -eastern states. The MoSRTH while making payment of bills considered the contract with the petitioners as consultancy services and deducted services tax from the payments for remittance to the Central Excise and Services Tax department. The petitioners aggrieved by the said deductions filed these petitions.

(2.) Annexure XIV is communication sent to the petitioners by the 4th respondent, which reads as follows.

(3.) Annexure XVI is communication sent to the petitioners by the 4th respondent, which reads as follows.