{"id":62891,"date":"2016-08-23T13:28:29","date_gmt":"2016-08-23T07:58:29","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=62891"},"modified":"2016-09-17T16:24:32","modified_gmt":"2016-09-17T10:54:32","slug":"statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/","title":{"rendered":"Statutory machinery clearly computing all components of the levy is a precondition to levying of tax"},"content":{"rendered":"

Delhi High Court:<\/strong> \u00a0A Division Bench of the Delhi High Court comprising of S.Muralidhar and Vibhu Bakhru, JJ. ruled on whether \u2018service tax\u2019 could be charged on a contract regarding \u2018construction of a complex\u2019. The petitioners had entered into an agreement with a builder to buy flats being developed in Noida, Uttar Pradesh. The dispute arose when the builder recovered \u2018service tax\u2019 from the petitioners in addition to the \u2018cost of construction of the complex\u2019.<\/p>\n

The issue in contention was apropos the impugned \u2018Explanation\u2019 to Section 65(105)(zzz-h) of the Finance Act, 1994. The provision created a legal fiction and expanded the scope of the taxable service by including the \u2018construction of the complex\u2019 as a service rendered by the builder to the future buyer.<\/p>\n

The petitioners contended that entries related to taxation are present only in Lists 1 and 2 of the Seventh\u00a0Schedule to the Constitution and, therefore, are mutually exclusive. The Centre is permitted to charge tax on the service component and the States are empowered to charge tax on the transfer of property. As a consequence, in the absence of a service recipient\/future buyer, the service rendered by the builder while he is the owner, in the construction of the complex would amount to service to self and cannot be taxed. The petitioners relied on Commissioner Central Excise and Customs, Kerala<\/em> v. Larsen and Toubro<\/em>, (2016) 1 SCC 170<\/a> to contend that in case \u2018construction of a complex\u2019 is a composite contract, the Centre is only authorized to levy tax on the service component of the contract. That being the case, neither the Act, nor the Rules provide for any machinery for ascertaining the service component of a composite contract of the \u2018construction of a complex\u2019.<\/p>\n

The respondents contended that that development of a project results in substantial value addition on bare land and services such as consulting services, engineering services, management services and architectural services are rendered. And further that only 25% of the base selling price is charged by the builder from the ultimate buyers as service tax.\u00a0 Therefore, the aforementioned services are subsumed in the composite contract of \u2018constructing a complex\u2019 and should be levied with sales tax because a fixed defined amount is levied uniformly on every buyer.<\/p>\n

The Court disagreed with the petitioners on the limited point that service tax cannot be charged in a transaction between a developer and a prospective buyer. The Court found that the logic for levying service tax on the prospective buyer of the flat was sound because the activity of construction would be deemed to be a taxable service if the prospective buyer had paid the builder for it in part or full before construction was completed. However, the Court agreed to there being an absence of a statutory mechanism to ascertain the value of the service component in the levy. Thus the challenge to that extent was successful and the impugned \u2018Explanation\u2019 to Section 65(105)(zzz-h) was set aside, which brought composite contracts for purchase of units in a building complex within the scope of a taxable service. [Suresh Kumar Bansal<\/em> v. Union of India<\/em>, 2016 SCC OnLine Del 3657<\/a>, decided on June 3, 2016]<\/p>\n","protected":false},"excerpt":{"rendered":"

Delhi High Court: \u00a0A Division Bench of the Delhi High Court comprising of S.Muralidhar and Vibhu Bakhru, JJ. ruled on whether \u2018service <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10,4711],"tags":[8671,5711,3208,8661],"class_list":["post-62891","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","category-taxation","tag-builder","tag-construction","tag-service_tax","tag-taxable-service"],"yoast_head":"\nStatutory machinery clearly computing all components of the levy is a precondition to levying of tax | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Statutory machinery clearly computing all components of the levy is a precondition to levying of tax\" \/>\n<meta property=\"og:description\" content=\"Delhi High Court: \u00a0A Division Bench of the Delhi High Court comprising of S.Muralidhar and Vibhu Bakhru, JJ. ruled on whether \u2018service\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2016-08-23T07:58:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-09-17T10:54:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/10\/Delhi-HC.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1329\" \/>\n\t<meta property=\"og:image:height\" content=\"888\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sucheta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sucheta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/\",\"name\":\"Statutory machinery clearly computing all components of the levy is a precondition to levying of tax | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"datePublished\":\"2016-08-23T07:58:29+00:00\",\"dateModified\":\"2016-09-17T10:54:32+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Statutory machinery clearly computing all components of the levy is a precondition to levying of tax\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa\",\"name\":\"Sucheta\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"caption\":\"Sucheta\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/legal_editor\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Statutory machinery clearly computing all components of the levy is a precondition to levying of tax | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/","og_locale":"en_US","og_type":"article","og_title":"Statutory machinery clearly computing all components of the levy is a precondition to levying of tax","og_description":"Delhi High Court: \u00a0A Division Bench of the Delhi High Court comprising of S.Muralidhar and Vibhu Bakhru, JJ. ruled on whether \u2018service","og_url":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2016-08-23T07:58:29+00:00","article_modified_time":"2016-09-17T10:54:32+00:00","og_image":[{"width":1329,"height":888,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/10\/Delhi-HC.jpg","type":"image\/jpeg"}],"author":"Sucheta","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Sucheta","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/","url":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/","name":"Statutory machinery clearly computing all components of the levy is a precondition to levying of tax | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"datePublished":"2016-08-23T07:58:29+00:00","dateModified":"2016-09-17T10:54:32+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/23\/statutory-machinery-clearly-computing-all-components-of-the-levy-is-a-precondition-to-levying-of-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Statutory machinery clearly computing all components of the levy is a precondition to levying of tax"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa","name":"Sucheta","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","caption":"Sucheta"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/legal_editor\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":273212,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/09\/07\/whether-refund-can-be-claimed-on-the-service-tax-deposited-on-construction-of-individual-independent-residential-houses-cestat-answers\/","url_meta":{"origin":62891,"position":0},"title":"Whether refund can be claimed on the service tax deposited on ‘construction’ of individual\/ independent ‘residential’ houses? CESTAT answers","author":"Editor","date":"September 7, 2022","format":false,"excerpt":"\u00a0 \u00a0 Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and Subba Rao (Technical Member) allowed an appeal holding that appellant is entitled to claim refund of the service tax deposited by the appellant on construction of individual\/independent residential houses. The appeal was filed\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":6755,"url":"https:\/\/www.scconline.com\/blog\/post\/2015\/08\/27\/no-service-tax-can-be-levied-on-indivisible-works-contracts-prior-to-june-1-2007\/","url_meta":{"origin":62891,"position":1},"title":"No service tax can be levied on indivisible Works Contracts prior to June 1, 2007","author":"Sucheta","date":"August 27, 2015","format":false,"excerpt":"Supreme Court: The Bench comprising of A.K. Sikri and R.F. Nariman JJ. held that Works Contract Service was not a taxable service prior to June 1, 2007 as services classifiable under Commercial or Industrial Construction Service (CICS), Construction of Complex Service (COCS), or Erection, Commissioning or Installation Service (ECIS) covers\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":290274,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/21\/commissioner-of-cgst-and-central-excise-cannot-continue-adjudication-proceedings-after-the-inordinate-delay-delhi-high-court\/","url_meta":{"origin":62891,"position":2},"title":"Commissioner of CGST and Central Excise cannot continue adjudication proceedings after the inordinate delay of 13 years: Delhi High Court","author":"Simranjeet","date":"April 21, 2023","format":false,"excerpt":"The Delhi High Court held that the Commissioner of CGST and Central Excise cannot continue the proceedings for adjudication of the impugned show cause notice, after the lapse of thirteen years.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":237645,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/10\/17\/utt-hc-supply-of-cement-steel-and-bricks-etc-to-the-contractors-by-government-department-for-which-cost-is-deducted-from-bills-of-contractors-amounts-to-sale-thus-taxable-court-allows-revision\/","url_meta":{"origin":62891,"position":3},"title":"Utt HC | Supply of cement, steel and bricks etc. to the contractors by Government Department, for which cost is deducted from bills of contractors amounts to sale, thus taxable, Court allows revision petition","author":"Editor","date":"October 17, 2020","format":false,"excerpt":"Uttaranchal High Court: A Division Judge Bench of K.M. Joseph and Sharad Kumar Sharma, JJ., had allowed a revision which was filed aggrieved by the order of the Trade Tax Tribunal. The assessment was done under the U.P. Trade Tax Act, 1948 and the respondent was assessed to tax in\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":255021,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/01\/cestat-when-road-construction-is-exempt-is-every-activity-exempt-relating-to-the-road-construction-including-consulting-engineer-services-tribunal-answers\/","url_meta":{"origin":62891,"position":4},"title":"CESTAT | When road construction is exempt; is every activity exempt relating to the road construction including consulting engineer services? Tribunal answers","author":"Editor","date":"October 1, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Anil Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) allowed an appeal which was filed against the Order-in Appeal passed by the Commissioner (Appeals), CGST & Central Excise Appeal Commissionerate, Allahabad. Appellants were providing \u2018Consulting Engineer Service\u2019 taxable\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":269182,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/29\/rajasthan-high-court-police-may-charge-fee-from-couple-seeking-police-protection-if-the-income-is-more-than-taxable-income\/","url_meta":{"origin":62891,"position":5},"title":"Rajasthan High Court| Police may charge fee from couple seeking police protection if the income is more than taxable income","author":"Editor","date":"June 29, 2022","format":false,"excerpt":"Rajasthan High Court: Sameer Jain J. granted police protection and directed the State authorities to charge an appropriate fee from the couple seeking police protection before the Court, if the income is found to be more than the taxable income under the Income Tax Act, 1961. A couple got married\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/62891","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=62891"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/62891\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=62891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=62891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=62891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}