{"id":71700,"date":"2011-08-04T00:00:00","date_gmt":"2011-08-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mr-s-k-ghoshal-vs-cbdt-on-4-august-2011"},"modified":"2017-04-27T23:43:57","modified_gmt":"2017-04-27T18:13:57","slug":"mr-s-k-ghoshal-vs-cbdt-on-4-august-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mr-s-k-ghoshal-vs-cbdt-on-4-august-2011","title":{"rendered":"Mr.S K Ghoshal vs Cbdt on 4 August, 2011"},"content":{"rendered":"
Central Information Commission<\/div>\n
Mr.S K Ghoshal vs Cbdt on 4 August, 2011<\/div>\n
                                                          Appeal\u00a0No.CIC\/LS\/A\/2010\/001152\/SS\n\n\n\n               CENTRAL INFORMATION COMMISSION\n                         D- Wing, 2nd Floor,\n               August Kranti Bhavan, Bhikaji Cama Place,\n                          New Delhi - 110066\n\n\n                                           Appeal No.CIC\/LS\/A\/2010\/001152\/SS\n\nPARTIES TO THE CASE:\n\n                         (Through Video Conferencing)\n\n\n\nAppellant         :     Sh. S.K. Ghoshal\n\n\nRespondent        :     Deputy Commissioner, Central Excise Hqrs., Jamshedpur\n\n\nDate of Decision :      04.08.2011\n\n\nBACKGROUND<\/pre>\n
 OF THE CASE:\n<\/p>\n<\/p>\n
  1. The present second appeal was scheduled for hearing on 06\/07\/2011 at 1230<\/p>\n
     hours before the Commission through video conferencing. The Appellant as<\/p>\n
     well as the Respondent were present in person at the NIC Centre,<\/p>\n
     Jamshedpur and were heard through video conferencing.<\/p>\n
  2. The Appellant vide his RTI Application dated 12\/03\/2010 (typed in Hindi)<\/p>\n
     had requested specific information under 3 (three) Questions from the CPIO,<\/p>\n
     O\/o. the Commissioner, Central Excise & Service Tax, Jamshedpur. The<\/p>\n
     information sought vide these 3 (three) Questions raised is as follows:\n<\/p>\n
                                                        Appeal\u00a0No.CIC\/LS\/A\/2010\/001152\/SS<\/p>\n
               “(a) Supply of true copy of agreement made between M\/s.
\n               Lafarz and M\/s. Suraj Associated Pvt. Ltd.\n<\/p><\/blockquote>\n
               (b) Supply of true copy of the document regarding amount fixed
\n               for M.T. rate on loaded cement as per para (iii) of the above
\n               agreement.\n<\/p><\/blockquote>\n
               (c) Supply of documents regarding payment of demand for the
\n               period from 16\/06\/2005 to 31\/02\/2007 by M\/s. Lafarz and M\/s.
\n               Suraj Associated Pvt. Ltd. in respect of (1) Service Tax, (ii)
\n               Edu. Cess and (iii) Interest upto 05\/02\/2007 total amounting to
\n               Rs.98,78,826 to the central excise department.”\n<\/p><\/blockquote>\n
3. The CPIO disposed of the Application vide his Order dated 08\/04\/2010 and<\/p>\n
   furnished the information requested under Question No. (c) to the Appellant.<\/p>\n
   The Appellant is also satisfied with the reply tendered by the CPIO and has<\/p>\n
   not agitated any denial of information so far as Question No.3 is concerned.<\/p>\n
   Regarding Question Nos. (a) and (b), the CPIO denied information under<\/p>\n
   Section 8 (1) (d) of the RTI Act stating that such information relates to a<\/p>\n
   private commercial agreement between M\/s. Lafarz and M\/s. Suraj
\n                                                        Appeal\u00a0No.CIC\/LS\/A\/2010\/001152\/SS<\/p>\n
     Associated Pvt. Ltd. and since it is their confidential document, the same<\/p>\n
     cannot be disclosed.\n<\/p>\n<\/p>\n
  4. Aggrieved with the CPIO’s Order, the Appellant preferred first appeal<\/p>\n
     before the Additional Commissioner & FAA, Central Excise & Service Tax,<\/p>\n
     Jamshedpur on 12\/04\/2010. While replying to Question Nos. (a) and (b) of<\/p>\n
     the RTI Application, the FAA vide its Order in Appeal No.02\/2010 dated<\/p>\n
     10\/05\/2010 held that the information could not be furnished since it was a<\/p>\n
     private agreement involving commercial confidence and business secrets of<\/p>\n
     M\/s. Lafarz and M\/s. Suraj Associated Pvt. Ltd.\n<\/p>\n<\/p>\n
  5. Hence, aggrieved by the same, the Appellant has preferred second appeal<\/p>\n
     before this Commission.\n<\/p>\n
\nDECISION NOTICE:\n<\/p>\n<\/p>\n
  6. We have carefully perused through the submission made and considered the<\/p>\n
     arguments advanced by both the parties.\n<\/p>\n<\/p>\n
  7. We concur with the detailed reply given by the FAA vide its Order dated<\/p>\n
     10\/05\/2010 (supra) so far as Question No.(a) of the RTI Application is<\/p>\n
     concerned. The commercial agreement between M\/s. Lafarz and M\/s. Suraj<\/p>\n
     Associated Pvt. Ltd. is a private arrangement between the two parties. The<\/p>\n
     Respondent CPIO had followed the procedure established under Section 11
\n                                                           Appeal\u00a0No.CIC\/LS\/A\/2010\/001152\/SS<\/p>\n
   (1) of the RTI Act whereby the third party, i.e. M\/s. Suraj Associated Pvt.<\/p>\n
   Ltd. vide their letter dated 26\/03\/2010 had requested the CPIO Respondent<\/p>\n
   not to disclose the contents of the said commercial agreement which<\/p>\n
   contains confidential information including the terms and conditions of their<\/p>\n
   business etc. The Appellant has also failed to show how ‘larger public<\/p>\n
   interest’ warrants the disclosure of such agreement.<\/p>\n
8. In our opinion, the Order of the FAA has to be upheld since the information<\/p>\n
   under Question No.(A) cannot be furnished to the Appellant under Section 8<\/p>\n
   (1) (d) of the RTI Act. We now proceed to deal with Question No. (b) of the<\/p>\n
   RTI Application.\n<\/p>\n<\/p>\n
9. Our attention has been drawn to one of the Appellant’s earlier RTI<\/p>\n
   Applications dated 22\/10\/2009 addressed to the CPIO, O\/o. the<\/p>\n
   Commissioner, Central Excise & Service Tax, Jamshedpur. In response to<\/p>\n
   the same, vide Order dated 29\/10\/2000, the CPIO (as was then) had enclosed<\/p>\n
   one letter no.III (10-A)194\/IA\/ISR\/2006 dated 07\/03\/2007 issued from the<\/p>\n
   O\/o. the Commissioner, Central Excise & Service Tax, Jamshedpur to M\/s.<\/p>\n
   Lafarz India (P) Ltd. bearing the subject matter ‘Service Tax on packaging<\/p>\n
   of Cement’. The letter bears the signature of the Superintendent (Audit),<\/p>\n
   Central Excise Hqrs., Jamshedpur.\n<\/p>\n
                                                          Appeal\u00a0No.CIC\/LS\/A\/2010\/001152\/SS<\/p>\n
10. According to contents of the said letter, it was found by the Superintendent<\/p>\n
   (Audit), Central Excise Headquarters, Jamshedpur during the course of audit<\/p>\n
   of records of M\/s. Lafarz India (P) Ltd, that one M\/s. Suraj Associated Pvt.<\/p>\n
   Ltd was providing manpower to M\/s. Lafarz India (P) Ltd. under their<\/p>\n
   private agreement. The laborers supplied by M\/s. Suraj Associated Pvt. Ltd<\/p>\n
   were doing miscellaneous work in the factory (such as operating the loading<\/p>\n
   machines used for loading of cement in trucks, operating of cement packing<\/p>\n
   machine, cleaning of floor and conveyor belts etc.) for which M\/s. Lafarz<\/p>\n
   India (P) Ltd used to pay certain amount of money to M\/s. Suraj Associated<\/p>\n
   Pvt. Ltd in accordance with the terms and conditions of their own private<\/p>\n
   agreement.\n<\/p>\n<\/p>\n
11. The said letter reveals the breakdown of the amount which M\/s. Lafarz India<\/p>\n
   (P) Ltd was supposed to pay to M\/s. Suraj Associated Pvt. Ltd in return for<\/p>\n
   the latter’s services as described above. At point (1) of the said letter, it is<\/p>\n
   stated that an amount based on loaded cement quantity per Metric Tonne<\/p>\n
   (MT) as per Para 1.1.1 of the agreement was fixed and it was based on the<\/p>\n
   rate fixed for payment of workers as per the Central Wage Board. At points<\/p>\n
   (2) to (4), the letter states that there was fixed amount for helmets, shoes,<\/p>\n
   dust mask for laborers, expenses for personal consumables for laborers, bus<\/p>\n
   expenses for commuting of laborers etc.
\n                                                        Appeal\u00a0No.CIC\/LS\/A\/2010\/001152\/SS<\/p>\n
12. According to the said letter, the practice adopted by M\/s. Suraj Associated<\/p>\n
   Pvt. Ltd was that it provided only labour constituent of each process to M\/s.<\/p>\n
   Lafarz India (P) Ltd whereas the other parts of packing and loading, i.e.<\/p>\n
   supply of branded packing bags, packing machine, conveyor belt, loading<\/p>\n
   machine, supervision etc were provided by M\/s. Lafarz India (P) Ltd itself.<\/p>\n
13. It has been further mentioned in the said letter that the Finance Bill 2005<\/p>\n
   w.e.f. 16\/06\/2005 has brought ‘supply of manpower’ under the net of service<\/p>\n
   tax. However, the service tax paid by M\/s. Suraj Associated Pvt. Ltd was<\/p>\n
   being calculated on the basis of the amount paid to it by M\/s. Lafarz India<\/p>\n
   (P) Ltd under their private agreement and M\/s. Suraj Associated Pvt. Ltd has<\/p>\n
   not paid service tax on the services provided by it in reality to M\/s. Lafarz<\/p>\n
   India (P) Ltd. The said letter describes the total service tax paid by M\/s.<\/p>\n
   Suraj Associated Pvt. Ltd upto 05\/02\/2007 (for the period 16\/06\/2005 to<\/p>\n
   31\/01\/2007) as Rs.98,78,826\/- calculated on the basis of the amount paid by<\/p>\n
   M\/s. Lafarz India (P) Ltd to M\/s. Suraj Associated Pvt. Ltd as per their<\/p>\n
   private agreement.\n<\/p>\n<\/p>\n
14. It appears from the above said letter dated 07\/03\/2007 issued from the O\/o.<\/p>\n
   the Commissioner, Central Excise & Service Tax, Jamshedpur to M\/s.<\/p>\n
   Lafarz India (P) Ltd. that the amount fixed for loading cement per MT was<\/p>\n
   based on payment of workers as per Central Wage Board rate.\n<\/p>\n
                                                          Appeal\u00a0No.CIC\/LS\/A\/2010\/001152\/SS<\/p>\n
15. It needs to be understood at this juncture that both M\/s. Lafarz India (P) Ltd<\/p>\n
   as well as M\/s. Suraj Associated Pvt. Ltd are private limited companies. As<\/p>\n
   such, they are free to enter into a legally binding contract on such terms and<\/p>\n
   conditions as they deem fit and so desire. As long as such terms and<\/p>\n
   conditions contained in their private agreement are not violative of the law<\/p>\n
   of the land such as Ordinance, order, bye law, rule, regulation, notification,<\/p>\n
   statutes, guidelines made by Legislature or other competent authority or of<\/p>\n
   any decree or order passed by a Court of law, there can be nothing to prevent<\/p>\n
   those two private companies from entering into a commercial agreement on<\/p>\n
   such terms and conditions as they wish.\n<\/p>\n<\/p>\n
16. Thus, in accordance with the observations of the Auditing officer of the<\/p>\n
   Commissionerate, there is no doubt that laborers were being paid an amount<\/p>\n
   at such rate as was fixed by the Central Wage Board. Thus, there was no<\/p>\n
   derogation from or violation of any law. Hence, it is difficult for us to find<\/p>\n
   any merit in the locus standi of the Appellant who has agitated the case as a<\/p>\n
   laborer by raising the plea of ‘larger public interest’. There is no doubt that<\/p>\n
   such private agreement as in the present case between two private companies<\/p>\n
   cannot be disclosed under the RTI Act and there does not seem any larger<\/p>\n
   public interest involved here either as the two private companies, i.e. M\/s.<\/p>\n
   Lafarz India (P) Ltd and M\/s. Suraj Associated Pvt. Ltd have not violated
\n                                                        Appeal\u00a0No.CIC\/LS\/A\/2010\/001152\/SS<\/p>\n
   any law pertaining to laborers or to the payment of wages to such workmen \/<\/p>\n
   laborers.\n<\/p>\n<\/p>\n
17. Furthermore, as per his own letter (supra), the Superintendent (Audit),<\/p>\n
   Central Excise Hqrs., Jamshedpur seems to be already aware of the practice<\/p>\n
   adopted by M\/s. Suraj Associated Pvt. Ltd while paying service tax to the<\/p>\n
   Commissionerate under the said agreement. The Superintendent (Audit) has<\/p>\n
   simply apprised and notified M\/s. Lafarz India (P) Ltd of this matter through<\/p>\n
   his letter. The service tax paid by M\/s. Suraj Associated Pvt. Ltd has also<\/p>\n
   been calculated and shown in the letter therein. The document provided to<\/p>\n
   the Appellant under Question No.(c) of the present RTI Application further<\/p>\n
   clearly shows that the service tax to the tune of Rs.1,12,54,725\/- has been<\/p>\n
   paid by M\/s. Suraj Associated Pvt. Ltd as on 01\/05\/2007 for the period<\/p>\n
   16\/06\/2005 to 31\/02\/2007. Thus, so far as the O\/o. the Commissioner,<\/p>\n
   Central Excise & Service Tax, Jamshedpur is concerned, they are satisfied<\/p>\n
   that there is no case of service tax evasion made out with regards to M\/s.<\/p>\n
   Suraj Associated Pvt. Ltd. The private agreement between M\/s. Lafarz India<\/p>\n
   (P) Ltd and M\/s. Suraj Associated Pvt. Ltd is already before the<\/p>\n
   Commissioner, Central Excise & Service Tax, Jamshedpur and so is the<\/p>\n
   document showing the total service tax paid by M\/s. Suraj Associated Pvt.<\/p>\n
   Ltd on 01\/05\/2007 for the period 16\/06\/2005 to 31\/02\/2007. The
\n                                                         Appeal\u00a0No.CIC\/LS\/A\/2010\/001152\/SS<\/p>\n
   Commissioner, Central Excise & Service Tax, Jamshedpur is competent<\/p>\n
   enough to assess such documents and decide whether there is a service tax<\/p>\n
   evasion, if any and is equally well equipped with sufficient powers to hold<\/p>\n
   an inquiry against M\/s. Suraj Associated Pvt. Ltd if at all a case is made out<\/p>\n
   against them under the relevant law.\n<\/p>\n<\/p>\n
18. Hence, with respect to the information sought under Question No.(b) of the<\/p>\n
   present RTI Application, The Commission is of the view that as per the<\/p>\n
   observations of the Superintendent (Audit), Central Excise Hqrs.,<\/p>\n
   Jamshedpur vide its letter dated 07\/03\/2007, the amount fixed for M.T. rate<\/p>\n
   on loaded cement as per para (1.1.1) of the said agreement was based on<\/p>\n
   payment of workers as per Cement Wage Bard rate. Thus, there is no further<\/p>\n
   obligation either upon the Respondent CPIO herein to disclose any<\/p>\n
   information sought under Question No.(b).\n<\/p>\n<\/p>\n
19.The Appeal is accordingly disposed off.\n<\/p>\n<\/p>\n
                                                                 Sushma Singh
\n                                                     Information Commissioner
\n                                                                   04.08.2011
\n   Authenticated True Copies<\/p>\n
   K.K. Sharma
\n   OSD & Deputy Director
\n                                                         Appeal\u00a0No.CIC\/LS\/A\/2010\/001152\/SS<\/p>\n
Name\u00a0&\u00a0Address\u00a0of\u00a0Parties:\u00ad<\/p>\n
Sh.\u00a0S.K.\u00a0Ghoshal,\u00a0
\nR\/o\u00a0146\/14,\u00a0Ground\u00a0Floor,\u00a0
\nVasudha\u00a0Apartment,\u00a0Aam\u00a0Bagaan\u00a0Road,\u00a0
\nSakchi,\u00a0Jamshedpur\u00a0<\/p>\n
The\u00a0Additional\u00a0Commissioner\u00a0&\u00a0Appellate\u00a0Authority,\u00a0
\nO\/o\u00a0the\u00a0Commissioner\u00a0of\u00a0Central\u00a0Excise\u00a0&\u00a0Service\u00a0Tax,
\nCentral\u00a0Excise\u00a0&\u00a0Service\u00a0Tax,\u00a0143,\u00a0New\u00a0Baradwari,\u00a0
\nSakchi,\u00a0Jamshedpur\u00a0–\u00a0831\u00a0001<\/p>\n
The\u00a0CPIO\u00a0&\u00a0Deputy\u00a0Commissioner\u00a0(Tech.),\u00a0
\nCentral\u00a0Excise\u00a0&\u00a0Service\u00a0Tax\u00a0Headquarters,\u00a0
\nJamshedpur\u00a0–\u00a0831\u00a0001\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Central Information Commission Mr.S K Ghoshal vs Cbdt on 4 August, 2011 Appeal\u00a0No.CIC\/LS\/A\/2010\/001152\/SS CENTRAL INFORMATION COMMISSION D- Wing, 2nd Floor, August Kranti Bhavan, Bhikaji Cama Place, New Delhi – 110066 Appeal No.CIC\/LS\/A\/2010\/001152\/SS PARTIES TO THE CASE: (Through Video Conferencing) Appellant : Sh. S.K. Ghoshal Respondent : Deputy Commissioner, Central Excise Hqrs., Jamshedpur Date of Decision […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[39,1],"tags":[],"class_list":["post-71700","post","type-post","status-publish","format-standard","hentry","category-central-information-commission","category-judgements"],"yoast_head":"\nMr.S K Ghoshal vs Cbdt on 4 August, 2011 - Free Judgements of Supreme Court & High Court | Legal India<\/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.legalindia.com\/judgments\/mr-s-k-ghoshal-vs-cbdt-on-4-august-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mr.S K Ghoshal vs Cbdt on 4 August, 2011 - 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