2018 (6) TMI 1718 - HC - GST

Validity of action of the respondents in not fixing the rate of admission for the petitioner-theater as per their application dated 20.06.2017 - HELD THAT - The issue decided in the case of RAMAKRISHNA GLITTERATI VERSUS STATE OF TELANGANA 2016 (10) TMI 1314 - TELANGANA HIGH COURT where it was held that all services used in relation to the business of manufacturing the final product are covered under the definition of input service and in the present case the outdoor catering services being integrally connected with the business of the manufacture of cement credit of service tax paid out on catering services has been rightly allowed by the Tribunal. Petition disposed off.

Summary

The High Court of Telangana declared the action of the respondents in not fixing the rate of admission for the petitioner-theater as illegal and arbitrary. The writ petition was disposed of in terms of a previous order dated 31.10.2016. No costs were awarded, and any pending miscellaneous petitions were closed.