Mcleod Russel (India) Ltd., Kolkata
Vs. Union of India & Anr. (Calcutta High Court),
W.P. No. 48 of 2014, Judgement On: ‐ 20.11.2014
Whether security provided by government to Tea
Plantation owners in Assam in order to protect from terrorists liable to
SERVICE TAX?
Mcleod Russel (India) Limited having its registered office at 4,
Mangoe Lane, Kolkata has tea plantations in the state of Assam and the area is
highly volatile and acts of vandalism being carried out by terrorists. The
consortium of tea plantation owners approached government for protection as it was causing financial loss and was
detrimental to the interest of the revenue.