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TMI Blog2022 (7) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... t this was a case of supply of composite service and, consequently, the petitioner has been denied the benefit of the aforesaid exemption notification. Learned counsel for the petitioner submits that this was not even the stand of respondent-department before the Authority and, therefore, the petitioner was taken by surprise upon receiving the impugned order passed by the Authority for Advance Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el Counsel for the respondents : Ms. Monika Pant, learned Standing Counsel for the Union of India : Mr. Shobhit Saharia, learned counsel for respondent No. 2 : Mr. Vinod Kumar Nautiyal, learned Deputy Advocate General with Mr. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand / respondent No. 3 JUDGMENT: (Per Hon ble The Chief Justice Sri Vipin Sanghi) Issue notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry No. 74 of exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, classified under SAC Heading 9993. 4) The case of the petitioner is that the petitioner approached the Authority for Advance Ruling with a view to seek the ruling to the effect that the Naturopathy Centre run by the petitioner is exempt from payment of GST under the aforesaid exemption Notification No. 12/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority. However, the Appellate Authority has not considered the said aspect in its impugned order. 5) The learned counsel for the respondents are not in a position to dispute the aforesaid submission of the petitioner. This is also evident from the reading of the impugned orders passed by the respondent Authorities. 6) In the light of the aforesaid, we quash and set aside the order dated 10.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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