9911796707
TMI Blog2022 (9) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the rate of tax against the said heading is shown as nil . Similarly, the Government of Andhra Pradesh, vide G.O.Ms.No.588, dated 12.12.2017, issued similar notification exempting payment of tax for the services rendered by such Agency. As these two notifications are still in force and no notification is issued modifying or overriding the same, the writ petition deserves to be allowed. This Writ Petition is allowed, declaring the action of the respondents in demanding C.G.S.T. and A.P.G.S.T. at the rate of 9% each on the monthly license fee paid by the petitioner for the work contract of maintenance of toilets at respondent No.4 bus station as illegal and improper. - WRIT PETITION No.16162 of 2022 - - - Dated:- 24-8-2022 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rate), Dt.28.06.2017, and G.O.Ms.No.588 dated 12.12.2017, issued by Revenue (Commercial Taxes-II) Department, Government of A.P., contrary to the order passed by this Hon ble Court in W.P.No.3197 of 2019 and to pass 3. The averments made in the affidavit filed in support of the writ petition disclose that the petitioner was awarded contracts of cleaning toilets in different bus stations under respondent No.2. The petitioner is punctual in paying rents including 18% G.S.T. i.e., 9% Central G.S.T. and 9% A.P. State G.S.T., as demanded by the respondents. While things stood thus, the Government of India, Ministry of Finance (Department of Revenue), through its Notification No.12/2017-Central Tax (Rate), dated 28.06.2017, exempted G.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.12/2017-Central Tax (Rate), would show that Heading 9994 relates to Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets and the rate of tax against the said heading is shown as nil . Similarly, the Government of Andhra Pradesh, vide G.O.Ms.No.588, dated 12.12.2017, issued similar notification exempting payment of tax for the services rendered by such Agency. 10. As these two notifications are still in force and no notification is issued modifying or overriding the same, we feel that the writ petition deserves to be allowed. 11. Accordingly, this Writ Petition is allowed, declaring the action of the respondents in demanding C.G.S.T. and A.P.G.S.T. at the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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