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2020 (11) TMI 153 - HC - Service TaxBusiness Auxiliary Services - commission received from financial institutions for arranging finances for the purchasers - HELD THAT - Since the Central Government has implemented the Goods and Service Tax Act in 2017, with effect from 1st July 2017, service tax has been subsumed into the same; consequently this Writ Petition has become infructuous. In view of the subsequent events, nothing remains for further consideration in the Writ Petition - Writ Petition is dismissed as infructuous.
The High Court of Madras dismissed a writ petition filed by an association of automobile dealers challenging tax notices from the Third Respondent regarding commission received from financial institutions. The petition became irrelevant due to the implementation of the Goods and Service Tax Act in 2017, subsuming service tax. The court dismissed the petition as infructuous and closed the related miscellaneous petition without costs.
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