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TMI Blog2017 (7) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... R.A. Iyer, Advocate. Ms. Priyanka Rani, Legal Assistan, Department of Trade & Taxes, GNCTD. Mr. Sanjeev Narula, CGSC with Mr. Abhishek Ghai, Advocate for R1/UOI. ORDER CM APPL. No.25008/2017 (Exemption) in W.P.(C) 6017/2017 1. Allowed, subject to all just exceptions. CM APPL. No.25011/2017 in W.P(C) 5709/2017 2. For the reasons stated therein, the application is allowed. The amended writ petition is taken on record. W.P.(C) 5709/2017 & W.P.(C) 6017/2017 3. Mr. Sanjeev Narula, learned Central Government's Standing Counsel accepts notice in the amended writ petition being W.P.(C) 5709/2017 and also notice of W.P.(C) 6017/2017 on behalf of Union of India/Respondent No.1 as well as the GST Council. Mr. Gautam Narayanan, ASC accepts no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o sought time to produce the GST Council's recommendations on issuance of Notification No.12/2017 - Central Tax (Rate) dated 28th June, 2017 issued under sub-Section (1) of Section 11 of the CGST Act exempting certain services from the ambit thereof. 10. As regards, the issue raised on Section 22(2) of the CGST Act, as noted in the Court's order dated 12th July, 2017, Mr. Narula wants time to ascertain if under the Finance Act, 1994, a lawyer or law firm who got registered could opt to de-register or surrender the registration and if a mechanism was devised for such purpose. 11. Mr. Narula handed over a note of 'written submission on behalf of respondent No. 1' signed by the Commissioner, Central Tax Commissionerate, New Delhi. Considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered under the CGST, DGST, or IGST Act 1st July, 2017 will not be denied the benefit of this interim order. (iii) In view of the Press Release issued by the Ministry of Finance as shown to the Court today and the instructions given to Mr. Narula to the legal position that existed under the Finance Act, 1994 as regard legal services being amenable to service tax under the reverse charge mechanism continuing even under the CGST, DGST or IGST Acts, till further order, all legal services provided by advocates, law firms of advocates, or LLPs of advocates will be continued to be governed by the reverse chare mechanism unless of course any such legal service provider wants to take advantage of input tax credit and seeks to continue with the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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