Case Brief Of Srijan Realty (P) Ltd V. Commissioner Of Service Tax, W.P. No. 770 Of 2015

Hariharan. P, BBA LLB (Hons), Alliance School of Law, Alliance University, Bangalore

INTRODUCTION:

This case brief is on the Hon’ble High Court of Calcutta’s judgment in the case of Srijan Realty (P) Ltd v. Commissioner of Service Tax, W.P. No. 770 of 2015. This case primarily deals with the issue of leviablilty of service tax for redistribution of electricity. The ruling in the present case is provided under the Finance Act, 1994 and has grabbed a lot of attention due to the fact that the ruling has vide implications under the GST law as well. The judgement also discusses about the ambiguity on what is considered as “service” and “sale”, for the purpose of service tax laws to apply for such transactions.

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Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

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