Supreme Court of India
Mis. Kerala State Electricity Board v. Commr. of Central Excise, Thiruvananthapuram
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
From the headnote
Service Tax Rules, 1994-r. 6 (1)-Service tax-On Consultancy c Engineering Services-Payment of interest on the tax due-Whether on service recipient or service provider-Contract between service recipient and service provider (a foreign company) fixing the liability on the recipient-Service provider not having its office in Jndia~Held: In view of the agreement and provisions of law, liability to pay the tax was on the service recipient-Consequently liability to pay statutory interest on the due tax was also on the service recipient-Finance Act, 1994-s. 75.
Authorities it was built on
Where later benches applied it
Of those, 1 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.