Hibbaan/DIVYADRISHTI huggingface dataset:
ELDECO HOUSING AND INDUSTRIES LIMITEDversusASHOK VIDYARTHI AND OTHERS
Case No.: CIVIL APPEAL No. 7891/2023
Decision Date: 30-11-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC1043

VIKRAM NATH*, RAJESH BINDAL HEADNOTES Issue for consideration: A suit for specifi c performance was fi led seeking enforcement of MoU dated 31.08.1998. It is in the aforesaid suit that application was fi led by respondent No. 1 under Order VII Rule 11(d) CPC for rejection of the plaint on terms of Order II Rule 2 C.P.C., the suit was barred by law. In the review application fi led by the respondent no.1, an application fi led under Order VII Rule 11(d) CPC by the High Court was allowed and the suit fi led by the appellant was rejected. Whether the order passed by the High Court in
RAM LALversusSTATE OF RAJASTHAN & ORS.
Case No.: CIVIL APPEAL No. 7935/2023
Decision Date: 04-12-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC1047

J.K. MAHESHWARI*, K.V. VISWANATHAN HEADNOTES Issue for consideration: Whether the dismissal of the appellant- constable from service pursuant to the departmental enquiry was justifi ed; and what is the eff ect of the acquittal, ordered by the appellate judge in the criminal trial, on the order of dismissal passed in Service law – Dismissal from service pursuant to the departmental enquiry on allegation of commission of fraud – Justifi cation – Eff ect of acquittal ordered by the appellate judge in the criminal trial, on the order of dismissal – Allegation against the
CENTRAL BUREAU OF INVESTIGATIONversusNAROTTAM DHAKAD & ANR.
Case No.: CRIMINAL APPEAL No. 2592/2023
Decision Date: 25-08-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC770

ABHAY S. OKA*, RAJESH BINDAL HEADNOTES Issue for consideration: In cases relating to off ences arising out of the Vyapam Scam, respondents-accused fi led applications seeking direction to supply a Hindi translation of the charge sheet fi led by the appellant in English language. Rejected by Magistrate High Court whether justifi ed in interfering and inter alia holding that Hindi was the only language of the Criminal Courts in the State of MP and therefore, the respondents were entitled to seek translation of the charge sheet into the language of the Court. Code of Criminal Procedure, 1973
SECURITIES AND EXCHANGE BOARD OF INDIAversusV SHANKAR
Case No.: CIVIL APPEAL No. 527/2023
Decision Date: 08-02-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC719

D.Y. CHANDRACHUD*, PAMIDIGHANTAM SRI NARASIMHA, J.B. PARDIWALA SEBI (Buyback of Securities) Regulations, 1998 – Regulation 19(3) – Interpretation of – Notice to show cause was issued by the Whole Time Member (WTM) of SEBI to Deccan Chronicle Holdings Limited (DCHL), its Chairperson, Vice-chairperson – A penalty of Rs.10 lakhs was imposed on the respondent – Respondent was held liable on the ground that he was the Company Secretary when a buyback offer worth Rs.270 crores was made by the company in violation of regulatory provisions – Order set aside by the Securities
ROPPEN TRANSPORTATION SERVICES PVT LTDversusUNION OF INDIA & ORS.
Case No.: SPECIAL LEAVE PETITION (CIVIL) No. 3006/2023
Decision Date: 07-02-2023
Disposal: Disposed off
Neutral Citation: 2023INSC102

D.Y. CHANDRACHUD*, PAMIDIGHANTAM SRI NARASIMHA, J.B. PARDIWALA Motor Vehicles Act 1988 : ss. 2(1A), 93, 96 – Motor Vehicle Aggregator Guidelines 2020 – Aggregator’s License – Claim of the petitioner to provide the service of an aggregator for two wheeler vehicles across the State Application for grant of license – Rejected by the RTO since it did not comply with the Guidelines of 2020 – Challenged to, before the High Court – However, during the course of hearing, the State government issued a notification wherein it noted that the issue of whether non-
RAJO @ RAJWA @ RAJENDRA MANDALversusTHE STATE OF BIHAR & ORS.
Case No.: WRIT PETITION (CRIMINAL) No. 252/2023
Decision Date: 25-08-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC771

S. RAVINDRA BHAT*, PRASHANT KUMAR MISHRA HEADNOTES Issue for consideration: Petitioner serving a sentence of life imprisonment for commission of off ences punishable u/ss.302/34 of the IPC, 1860 and s.27 of the Arms Act, 1959 sought direction for his premature release on the ground that he has been in custody for 24 years without or parole. Code of Criminal Procedure, 1973 – Remission – Grant of: Held: Remission Board rejected the petitioner’s application for premature release twice – The reason for rejection of the petitioner’s application was the adverse report submitted by the presiding
ALL INDIA JUDGES ASSOCIATIONversusUNION OF INDIA & ORS
Case No.: WRIT PETITION (CIVIL) No. 643/2015
Decision Date: 19-05-2023
Disposal: Directions issued
Neutral Citation: 2023INSC564

D.Y. CHANDRACHUD*, V. RAMASUBRAMANIAN, PAMIDIGHANTAM SRI NARASIMHA Judiciary – District Judiciary – Recommendations of the Second National Judicial Pay Commission (SNJPC/Commission) on pay, pension, gratuity, age of retirement etc.– Revision of pay vide order dtd. 27.07.2022 – Review petitions filed by some States and the Union were dismissed vide order dtd. 05.04.2023 – Benefits of the recommendations as regards pay be given w.e.f 01.01.2016 – No change in percentage of pension for retirees on or after 01.01.2016 –
M/S. GAIL (INDIA) LIMITEDversusM/S. INDIAN PETROCHEMICALS CORP. LTD. & ORS.
Case No.: CIVIL APPEAL No. 3504/2010
Decision Date: 08-02-2023
Disposal: Case Partly allowed
Neutral Citation: 2023INSC103

SANJAY KISHAN KAUL*, ABHAY S. OKA Constitution of India – Arts. 226, 12, 14 – Commercial Contract – Unequal bargaining power – Maintainability of writ petition – Ministry of Petroleum and Natural Gas issued a letter for allocation of natural a PSU) – IPCL entered into a contract with GAIL for supply of natural gas – As per the allocation terms, IPCL had to lay down its own pipelines and those pipelines alone were utilised for carrying gas – IPCL laid down pipelines – However, GAIL levied charge for
NATIONAL INSURANCE COMPANY LTD.versusTHE CHIEF ELECTORAL OFFICER & ORS.
Case No.: CIVIL APPEAL No. 4769/2022
Decision Date: 08-02-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC104

SANJAY KISHAN KAUL*, ABHAY S. OKA Insurance – MOU entered into between Appellant-Insurance company and Respondent No.1 to provide insurance cover to the persons deployed for election related work for Bihar Legislative Assembly Elections in 2000 – a Constable died due to sun stroke while performing election duty – Respondent No.2 sought compensation in 2008 – Respondent No.1 acknowledged the eligibility for payment, Single Judge assigned the liability to pay the amount on the Respondent No.1 and the DM – Appeal filed by
THE KOUSHIK MUTUALLY AIDED COOPERATIVE HOUSING SOCIETYversusAMEENA BEGUM & ANOTHER
Case No.: CIVIL APPEAL No. 7903/2023
Decision Date: 01-12-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC1065

English हिन्दी - Hindi नेपाली - Nepaliਪੰਜਾਬੀ - Punjabi 




 Disclaimer 


 
								 
						Judgments in  regional languages are also made available alongside the English version. The translations are being done with the help of various human agencies and software tools. 
						Reasonable efforts have been made to provide an accurate translation.
						 
						 Hindi Judgment as published in Ucchtam Nyayalya Nirnay Patrika are reproduced under approval of Vidhi Sahitya Prakashan, Department of legislative affairs, Govt. Of India. 
						 
						Supreme Court Registry will not responsible for incorrect or inaccurate translation and  for any error, omission or discrepancy in the content of translated text. 
						The translation of Judgements is provided for general information  and shall have no legal effect for compliance or enforcement.
						If any questions arise related to the accuracy of the information/statement contained in the translated judgment,  users are advised to verify from the original judgments and also to refer to correct position of law while referring to old judgments. 
						Visitors to the site are requested to cross check the correctness of the information on this site with the authorities concerned or consult the relevant record. The information made available here is not meant for legal evidence. Neither the Courts concerned nor the National Informatics Centre (NIC) nor the e-Committee is responsible for any data inaccuracy or delay in the updation of the data on this website. We do not accept any responsibility or liability for any damage or loss arising from the direct/indirect use of the information provided on the site. However, we shall be obliged if errors/omissions are brought to our notice for carrying out the corrections.
						 THE KOUSHIK MUTUALLY AIDED COOPERATIVE HOUSING SOCIETY versus AMEENA BEGUM & ANOTHER - [2023] 15 S.C.R. 8412023 INSC 1065 B.V. NAGARATHNA, UJJAL BHUYAN HEADNOTES Issue for consideration: Application fi led by the Respondent seeking condonation of delay in fi ling the petition to set aside the ex-parte decree was dismissed by Trial Court. Consequently, the petition fi led under Order IX Rule 13 aside of the ex-parte decree was also dismissed. In revision, High Court set aside the order by which the application seeking condonation of delay was dismissed thereby allowing the petition fi led under Order IX Rule 13 CPC which was dismissed by the Trial Court. Order of the High Court whether
PRAKASH NISHAD @ KEWAT ZINAK NISHADversusSTATE OF MAHARASHTRA
Case No.: CRIMINAL APPEAL No. 1636/2023
Decision Date: 19-05-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC561

BHUSHAN RAMKRISHNA GAVAI*, VIKRAM NATH, SANJAY KAROL Evidence – Case of circumstantial evidence – Six year old child was sexually assaulted, killed and thrown her into a ‘nala’ – Appellant was arrested on the basis of suspicion – Charged for having committed 377, 302 and 201, IPC –Concurrently convicted, death sentence imposed for the charge u/s.302 and sentenced for other offences – Correctness of – Held: There were yawning gaps in the chain of circumstances rendering it far from being established, pointing to the guilt of the
RAJKUMARversusTHE STATE OF UTTAR PRADESH
Case No.: MISCELLANEOUS APPLICATION No. 2169/2022
Decision Date: 06-02-2023
Disposal: Directions issued
Neutral Citation: 2023INSC718

D.Y. CHANDRACHUD*, PAMIDIGHANTAM SRI NARASIMHA, J.B. PARDIWALA Uttar Pradesh Prisoners (Release on Probation) Act 1938 – Uttar Pradesh Prisoners (Release on Probation) Rules 1938 – Standing Policy formulated on 01.08.2018, amended release of persons sentenced to suffer life imprisonment on conviction under IPC, directions issued by Supreme Court in Rashidul Jafar case – Despite the said judgment and the convicts having fulfilled the conditions of eligibility for the grant of premature release, cases were not being
STATE BANK OF INDIAversusA.G.D. REDDY
Case No.: CIVIL APPEAL No. 11196/2011
Decision Date: 24-08-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC766

J.K. MAHESHWARI*, K.V. VISWANATHAN HEADNOTES Issue for consideration: Whether the Division Bench and the Single Judge of the High Court were justifi ed in quashing the order passed by the Appointing Authority imposing a punishment of “reduction in basic pay to the lowest stage in Scale-I” as envisaged under Rule 49 (e) (Supervising Staff ) Service Rules and treating the period spent by the delinquent offi cer under suspension from 18.08.1990 till the date of his reinstatement as suspension only. Service Law – Misconduct – Commission of certain acts of misconduct by the employee while working as
DR. PREMACHANDRAN KEEZHOTH & ANRversusTHE CHANCELLOR KANNUR UNIVERSITY & ORS.
Case No.: CIVIL APPEAL No. 7700/2023
Decision Date: 30-11-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC1032

D.Y. CHANDRACHUD*, J.B. PARDIWALA, MANOJ MISRA HEADNOTES Issue for consideration: The respondent No. 4 herein was appointed as the Vice-Chancellor of the Kannur University, his tenure was for a period four years. As the tenure of the respondent No. 4 was coming to initiated steps for selection and appointment of a new Vice-Chancellor. The Additional Chief Secretary, Higher Education, State of Kerala issued notifi cation inviting applications from eligible candidates. However, the respondent no. 4 herein was re-appointed as Vice-Chancellor of the
MUKESH SINGHversusTHE STATE (NCT OF DELHI)
Case No.: CRIMINAL APPEAL No. 1554/2015
Decision Date: 24-08-2023
Disposal: Dismissed
Neutral Citation: 2023INSC765

M.M. SUNDRESH*, J.B. PARDIWALA HEADNOTES Issues for consideration: (i) Whether the High Court committed any error in dismissing the appeal fi led by the appellant convict and thereby affi rming the judgment and order of conviction and sentence passed by the Trial Court for the alleged off ences?; (ii) Whether an accused in the TIP on the ground that he was already shown to the eye witnesses prior to the conduct of the TIP and in such circumstances, the TIP would be nothing short of creating evidence against him?; (iii) Can an accused decline to participate in the TIP that the investigating offi cer may
SENTHIBALAJI VversusA.P. GEETHA AND ORS
Case No.: CIVIL APPEAL No. 3895/2023
Decision Date: 19-05-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC571

ABHAY S. OKA*, RAJESH BINDAL Representation of the People Act, 1951 – ss.83, 123 – Failure to plead material facts in the election petition concerning alleged corrupt practice – Held: s.123 defines corrupt practices – s.83(1)(a) mandates that an election petition must contain a concise statement of When the allegation is of corrupt practice, the basic facts constituting corrupt practice must be pleaded in order to comply with s.83(1)(a) – In the present case, such concise facts were not at all pleaded – Basic facts cannot be pleaded only by stating that the same find place in
BHAGWAN SINGHversusDILIP KUMAR @ DEEPU @ DEPAK AND ANOTHER
Case No.: CRIMINAL APPEAL No. 2560/2023
Decision Date: 23-08-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC761

S. RAVINDRA BHAT*, ARAVIND KUMAR HEADNOTES Issue for consideration: Whether the Single Judge of the High Court was justifi ed in granting bail to the respondent-accused in connection with the FIR registered against them by the appellant-uncle of the minor girl alleging gang rape, threat of making video of rape recorded viral and u/ss. 376D, 384, 506 IPC, s. 3 to 6 of POCSO Act, s. 3(2)(v) of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 and s. 66 of the Information Technology Act, 2000. Code of Criminal Procedure, 1973 – s. 439 – Special powers of High Court or Court of
SHASHIKANT SHARMA & ORS.versusSTATE OF UTTAR PRADESH & ANR.
Case No.: CRIMINAL APPEAL No. 3663/2023
Decision Date: 01-12-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC1036

PAMIDIGHANTAM SRI NARASIMHA*, SANDEEP MEHTA HEADNOTES Issue for consideration: Whether the prima facie ingredients of the off ence punishable u/s. 3(2)(v) of the SC/ST Act were made out against the appellants. Penal Code, 1860 – ss.147, 148, 149, 307, 323, 504 – Scheduled Castes and of Atrocities) Act, 1989 – s.3(2)(v) – Appellants, at the outset, conceded that so far as the off ences punishable under IPC are concerned, the prayer for discharge would require extensive evaluation of evidence and hence, challenge to the order framing charges was given up
M/S HINDUSTAN CONSTRUCTION COMPANY LIMITEDversusM/S NATIONAL HIGHWAYS AUTHORITY OF INDIA
Case No.: CIVIL APPEAL No. 4658/2023
Decision Date: 24-08-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC768

S. RAVINDRA BHAT*, ARAVIND KUMAR HEADNOTES Issue for consideration: The issue is with respect to the interpretation of a contract condition, which required the measurement of quantities used for payment for embankment construction with soil or with pond; and the relevance of of the arbitrators. Arbitration and Conciliation Act, 1996 – ss. 34, 37 – Arbitral award – Scope of intereference u/ss. 34 and 37 – On facts, three technical member arbitration passed an award which was unanimous on most questions while, on others, there was a dissenting
DR. PRAKASAN M.P. AND OTHERSversusSTATE OF KERALA AND ANOTHER
Case No.: CIVIL APPEAL No. 7580/2012
Decision Date: 25-08-2023
Disposal: Dismissed
Neutral Citation: 2023INSC772

HIMA KOHLI*, RAJESH BINDAL HEADNOTES Issue for consideration: Three Government orders (G.Os) issued enhancing the retirement age of doctors in medical category, however, were made prospective in nature. Appellants questioned the decision of the State of not incorporating a clause in the three G.O’s. retrospective, which would have otherwise enured to their benefi t. Kerala Service Rules – r. 60(a) or 60(c) Part-I – The Government Order dated 14.01.2010 enhanced the retirement age of Doctors in the Medical category under the Medical Education Service from 55 years to 60
ASSOCIATION OF OLD SETTLERS OF SIKKIM PRESIDENT SHRI RAM CHANDRA MUNDRA S/O LATE MURLIDHAR MUNDRA & ORS.versusUNION OF INDIA MINISTRY OF FINANCE SECRETARY GENERAL & ANR.
Case No.: MISCELLANEOUS APPLICATION No. 5112/2023
Decision Date: 08-02-2023
Disposal: Disposed off
Neutral Citation: 2023INSC106

English हिन्दी - Hindi नेपाली - Nepaliਪੰਜਾਬੀ - Punjabi 




 Disclaimer 


 
								 
						Judgments in  regional languages are also made available alongside the English version. The translations are being done with the help of various human agencies and software tools. 
						Reasonable efforts have been made to provide an accurate translation.
						 
						 Hindi Judgment as published in Ucchtam Nyayalya Nirnay Patrika are reproduced under approval of Vidhi Sahitya Prakashan, Department of legislative affairs, Govt. Of India. 
						 
						Supreme Court Registry will not responsible for incorrect or inaccurate translation and  for any error, omission or discrepancy in the content of translated text. 
						The translation of Judgements is provided for general information  and shall have no legal effect for compliance or enforcement.
						If any questions arise related to the accuracy of the information/statement contained in the translated judgment,  users are advised to verify from the original judgments and also to refer to correct position of law while referring to old judgments. 
						Visitors to the site are requested to cross check the correctness of the information on this site with the authorities concerned or consult the relevant record. The information made available here is not meant for legal evidence. Neither the Courts concerned nor the National Informatics Centre (NIC) nor the e-Committee is responsible for any data inaccuracy or delay in the updation of the data on this website. We do not accept any responsibility or liability for any damage or loss arising from the direct/indirect use of the information provided on the site. However, we shall be obliged if errors/omissions are brought to our notice for carrying out the corrections.
						 ASSOCIATION OF OLD SETTLERS OF SIKKIM PRESIDENT SHRI RAM CHANDRA MUNDRA S/O LATE MURLIDHAR MUNDRA & ORS. versus UNION OF INDIA MINISTRY OF FINANCE SECRETARY GENERAL & ANR. - [2023] 10 S.C.R. 3682023 INSC 106 M.R. SHAH, B.V. NAGARATHNA Judgments/Orders – Correction of – [2023] 10 SCR 289 – Separate judgments of Hon’ble Mr. Hon’ble Mrs. Justice B.V. Nagarathna – Judgments were passed disposing of Writ Petition(C) No.59/2013 along with the connected writ petition – Substantial amendments were made to the original writ petitions however, such amendments were not brought to the notice of Supreme
SMT. VED KUMARI (DEAD THROUGH HER LEGAL REPRESENTATIVE) DR. VIJAY AGARWALversusMUNICIPAL CORPORATION OF DELHI THROUGH ITS COMMISSIONER
Case No.: CIVIL APPEAL No. 5409/2023
Decision Date: 24-08-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC764

B.V. NAGARATHNA*, PRASHANT KUMAR MISHRA HEADNOTES Issue for consideration: The question for consideration was whether the High Court was justifi ed in upholding the order of the Executing Court holding that the decree property is not executable against the judgement debtor, merely because the decree-holder lost possession to an encroacher. Code of Civil Procedure, 1908 – Ord. XXI rr 97 to 101 – Execution of judgment and orders – Executing Court holding an execution decree as
ASHOK KUMAR MEWARIversusUNION OF INDIA & OTHERS
Case No.: CIVIL APPEAL No. 7956/2023
Decision Date: 05-12-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC1092

 




 Disclaimer 


 
								 
						Judgments in  regional languages are also made available alongside the English version. The translations are being done with the help of various human agencies and software tools. 
						Reasonable efforts have been made to provide an accurate translation.
						 
						 Hindi Judgment as published in Ucchtam Nyayalya Nirnay Patrika are reproduced under approval of Vidhi Sahitya Prakashan, Department of legislative affairs, Govt. Of India. 
						 
						Supreme Court Registry will not responsible for incorrect or inaccurate translation and  for any error, omission or discrepancy in the content of translated text. 
						The translation of Judgements is provided for general information  and shall have no legal effect for compliance or enforcement.
						If any questions arise related to the accuracy of the information/statement contained in the translated judgment,  users are advised to verify from the original judgments and also to refer to correct position of law while referring to old judgments. 
						Visitors to the site are requested to cross check the correctness of the information on this site with the authorities concerned or consult the relevant record. The information made available here is not meant for legal evidence. Neither the Courts concerned nor the National Informatics Centre (NIC) nor the e-Committee is responsible for any data inaccuracy or delay in the updation of the data on this website. We do not accept any responsibility or liability for any damage or loss arising from the direct/indirect use of the information provided on the site. However, we shall be obliged if errors/omissions are brought to our notice for carrying out the corrections.
						 ASHOK KUMAR MEWARI versus UNION OF INDIA & OTHERS - [2023] 16 S.C.R. 15352023 INSC 1092 J.K. MAHESHWARI, K.V. VISWANATHAN HEADNOTES Issue for consideration: Appellant made a composite prayer for voluntary retirement on medical ground subject to the condition that his son may be appointed in his place on compassionate ground, in terms of the Circular dtd.14.06.2006. Whether the respondents were justified his prayer for voluntary retirement, without accepting the prayer of compassionate appointment to his son. Service Law – Conditional voluntary retirement application, partially accepted – Impermissibility: Held: A conditional request was made by the appellant to retire him
DR. P.N. SHUKLA AND OTHERSversusUNION OF INDIA AND OTHERS
Case No.: CIVIL APPEAL No. 7747/2012
Decision Date: 30-11-2023
Disposal: Appeal(s) allowed
Neutral Citation: 2023INSC1048

HIMA KOHLI*, RAJESH BINDAL HEADNOTES Issue for consideration: Matter pertains to the legality of the order passed by the High Court, rejecting the prayer made by the appellants- Assistant Scientifi c Offi cer for grant of the same pay-scale and perquisites as had been granted to the respondent cer (Medicine). Service Law – Pay scale – Single post of same cadre – One offi cer given higher pay scale than the other – Correctness: Held: If governed by the same set of Rules, a single post of the same cadre could not have been isolated and granted a higher pay scale by
CENTRAL GST DELHI - IIIversusDELHI INTERNATIONAL AIRPORT LTD
Case No.: CIVIL APPEAL No. 8996/2019
Decision Date: 19-05-2023
Disposal: Dismissed
Neutral Citation: 2023INSC572

S. RAVINDRA BHAT*, DIPANKAR DATTA Airports Authority of India Act, 1994: ss. 22, 22A – Finance Act, 1994 – ss. 67 and 68 (1) –User development fee-UDF, levied and collected u/s. 22A by the airport operation, maintenance and development entities-Mumbai International Airport Pvt. Pvt. Ltd., and Hyderabad International Airport Pvt. Ltd., from the domestic/international passengers departing the airport – Levy of service tax – Held: User development fee levied and collected by the airport entities is a statutory levy, thus, not subject to service tax levy under