NATIONAL TRAINING POWER INSTITUTE GUWAHATI Vs. DEPUTY DIRECTOR AND 2 ORS
HIGH COURT OF GAUHATI
National Training Power Institute Guwahati
Deputy Director And 2 Ors
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ACHINTYA MALLA BUJOR BARUA,J. -
(1.) Heard Mr. KN Choudhury, learned Senior counsel for the petitioner. Also heard Mr. B Sarma, learned Standing counsel, Central Excise Department.
(2.) The petitioner is an autonomous non-profit society set up by the Ministry of Power, Govt. of India and is engaged in the following activities:
(i) To function as a National Society for training in the field of (a) operation and maintenance of Power Stations, (b) all other aspects of Electrical Energy Systems including Transmission, Sub Transmission and Distribution.
(ii) To act as an apex body for initiating and coordinating training programs in the power sector.
(iii) To establish and run training institutes for Engineers, Operators Technicians and other Personnel in the Power Sector.
(3.) It is the case of the petitioner that the service tax was first introduced by the Finance Act of 1994 whereby tax was levied on 3 services, namely, telecommunication, general insurance and stockbroker. Therefore, it is the contention of the petitioner that the said levy of tax is a positive classification meaning thereby that only the aforesaid three services were taxable under the service tax and any other items would be so taxable.;
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