9911796707
TMI Blog2022 (12) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... GST by the respondents is a new levy/imposition that has been fastened by the respondents. Under the terms of Deed of Licence, since the petitioner had agreed to pay service tax in addition to the monthly licence fee fixed thereunder and the GST being a levy which has been introduced in the place of service tax, the petitioner cannot absolve herself of the liability to pay GST in place of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring on behalf of the petitioner and Sri Thoom Srinivas, learned Standing Counsel appearing on behalf of the respondents. 3. Petitioner contends that she was granted licence by the respondentsauthorities to set up business for running pop-corn stall at the premises of the 3rd respondent on payment of agreed licence fee, and for the said purpose, she had entered into an agreement with the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies have demanded payment of GST being a levy substituting the service tax and no additional or new levy is sought to be imposed on the petitioner by the respondents-authorities. 6. We have taken note of the respective contentions urged. 7. Clause (43) of the Deed of Licence entered into between the petitioner and the respondents reads as under: 43. The license shall pay the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he terms of Deed of Licence, since the petitioner had agreed to pay service tax in addition to the monthly licence fee fixed thereunder and the GST being a levy which has been introduced in the place of service tax, the petitioner cannot absolve herself of the liability to pay GST in place of service tax. 11. For the foregoing reasons, this Court is of the considered view that the claim of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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