9911796707
TMI Blog2023 (4) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, considering the submission, the Writ Petition is disposed of with a direction that in the event of the adjudication coming in favour of the petitioner, i.e; if the market fee is exempted from GST, then the amount collected should be adjusted towards future payments. The representation of the petitioner shall be considered and disposed of by the respondents within a period of one month from the date of receipt of a copy of this order, in the light of the Notification No. 25/2012, Service Tax, dated 20.06.2012 and the circular No.13052/2016/D2 dated 03.05.2017 - Petition disposed off. - W.P.(MD) No.5660 of 2020 And W.M.P.(MD) Nos.4940 and 4942 of 2020 - - - Dated:- 23-3-2023 - Honourable Ms.Justice P.T.Asha For the Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to the municipal function are exempted from service tax from 01.07.2012 (a) fee for bus stand (b) lease for slaughter house (c) cycle stand tax (d) market fee (f) pay and use toilet facilities etc. 4.The petitioner would therefore submit that since market fee has been exempted, the amounts collected should therefore be refunded back to the petitioner. 5.The second respondent, the Executive Officer has filed a counter interalia contending that when the three year licence period granted in favour of the petitioner expired on 31.03.2019, the second respondent, vide his proceedings dated 25.01.2019 in R.C.No.A5/1518/2014 had directed the petitioner to pay the balance amount of Rs.4,05,977/-, which was the lease amount, GST 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equent circular amending the notification would indicate that the market fee is exempted from GST. Both the parties admitted that the above issue is pending adjudication. Therefore, considering the above submission, the Writ Petition is disposed of with a direction that in the event of the adjudication coming in favour of the petitioner, i.e; if the market fee is exempted from GST, then the amount collected should be adjusted towards future payments. 9.In the light of the above, the representation of the petitioner shall be considered and disposed of by the respondents within a period of one month from the date of receipt of a copy of this order, in the light of the Notification No. 25/2012, Service Tax, dated 20.06.2012 and the circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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