9911796707
TMI Blog2023 (2) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... OF INDIA AND ANR, PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE [ 2022 (4) TMI 510 - GAUHATI HIGH COURT] respectively, this Court is of the view that this writ petition can also be disposed of in similar terms by interfering with the impugned order and remanding the matter back to the respondents authorities. This Court proposes to dispose of this matter in terms of the orders passed by the Co-ordinate Bench in view of the fact that a perusal of the Mega Exemption Notification dated 20.06.2012 reveals that in respect of the services stated to be rendered by the petitioner as transporter of goods, the service tax is payable by the recipient of such services. This Court is of the view that the matter can be remanded back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to the petitioner, the services rendered by the petitioner as goods transportation and handling for the Food Corporation of India are exempted from payment of service tax under the Mega Exemption Notification No. 25/2012-ST dated 20.06.2012 w.e.f. 01.07.2012. According to the petitioner, there was no suppression or understatement or short payment of service tax, as no service tax is payable. However, the respondent authority vide impugned order dated 01.02.2022 confirmed the demand of service tax and Cess amounting to Rs.6,21,17,337/- for the period of 01.04.2015 to 31.03.2016 along with interest and penalty of the same amount and also imposing a penalty of Rs.10,000/- for violation of Section 70 of Finance Act, 1994. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is bad in law and the same is required to be interfered with and set aside and quashed. 5. The learned counsel for the petitioner submits that the co-ordinate benches of this Court vide order dated 23.03.2022 passed in WP(C) No. 1870/2022 and order dated 04.04.2022 passed in WP(C) No. 2382/2022, in similar matters had interfered with the demand notice and remanded the matters back to the authorities for a fresh determination after affording appropriate opportunity to produce any relevant material in support. 6. Mr. S. C. Keyal, learned standing counsel for the GST does not dispute the contentions of the petitioner in respect of the order dated 23.03.2022 passed in WP(C) No. 1870/2022 and order dated 04.04.2022 passed in WP(C) No. 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this matter. 8. Accordingly, in view of the discussions above, this Court is of the view that the matter can be remanded back to the authorities who will re-consider the matter afresh and pass appropriate orders. The petitioner will appear before the respondent authority on 13.03.2023 on which date the Principal Commissioner, CGST CX, Guwahati will proceed for hearing of the matter afresh. The petitioner will also be entitled to furnish all relevant documents before the authority prior to the matter being heard. Upon hearing the matter afresh, an appropriate reasoned order will be passed. In the event, the concerned authority comes to a conclusion that the petitioner is exempted from payment of service tax under the Mega Exemption Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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