2024 (10) TMI 115 - HC - GST

Exemption from payment of service tax/GST in terms of the N/N. 30/2012-Service Tax dated 20.06.2012 - practicing advocates - HELD THAT - From perusal of the materials, it is absolutely clear that the petitioner s case is covered under the notification dated 20.06.2012 and therefore, he is not entitled for payment of tax. Such fact was also brought to the notice of the authority by way of a representation by the petitioner and the fact also remains the same that in similar circumstances the appellate authority i.e., the Commissioner of Taxes interfered with such decision. This court is of the view that while issuing the notice and doing the recovery, the authority had acted without jurisdiction and therefore, there shall be no bar to exercise the power of Article 226 in the given facts of the present case. The notice dated 30.03.2022 as well as the recovery notice dated 06.06.2024 are set aside and quashed.

Summary

The petitioner, a legal practitioner, was asked to pay service tax/GST but argued exemption based on a notification. The court found the petitioner exempt and set aside the recovery notice.