Judgment

By means of this writ petition, the petitioners have challenged the action on the part of respondents No. 1 to 5 regarding deduction of tax at source under Meghalaya Value Added Tax Act, 2003. Heard learned counsel for the parties at length and perused papers and record.

2. Brief facts of the case are that petitioner No. 1 M/s. Tata Consultancy Services Ltd. is a pioneer consultancy company, engaged in providing consultancy services in the field of information and technology to its clients including the Government Departments and Public Sector undertakings. For rendering such service, the petitioner No. 1 is liable to pay Service Tax in the light of Section 65(105) of Chapter V of the Finance Act, 1994, for which it is registered with the Government of India (Registration No. AAACR4849RST011 under Section 69 of Finance Act, 1994 issued by the Superintendent (Registration), Service Tax, Division-II, Kolkata.

3. Respondent No. 4 Meghalaya Information Technology Society (MITS), Shillong through Commissioner & Secretary to the Govt. of Meghalaya entered into an Agreement dated 20.08.2010 with the petitioner No. 1 for providing network services throughout the