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TMI Blog2023 (10) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... rties as security and personal guarantee - N/N. 13/2017- Central Tax (Rate) dated 28.06.2017 - HELD THAT:- A plain reading of the notification referred to in the preceding paragraphs would clearly give an indication that the Central Government vide the said notification had specifically notified that the services provided by the Director of a company or a body corporate to the said company or said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : (PER HON BLE SRI JUSTICE P.SAM KOSHY) The present writ petition has been filed assailing the order dated 31.03.2023 passed by the respondent No. 3/Additional Commissioner, (Appeals-II) vide Appeal No: 48/2022 (SC) GST, affirming the order dated 18.11.2021 passed by the respondent No. 1/The Superintendent of Central Tax vide ORDER-IN-ORIGINAL NO. 02/2021-22-(GST). 2. Heard Sri Basavaraj Bala Kris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of tax on the reverse charge basis. Clause 6 of the said notification for ready reference is reproduced herein under: Table Sl.No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 6 Services supplied by a director of a company or a body corporate to the said company or the body corporate. A director of a company or a body corporate The company or a body cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said notification, the finding arrived at by the respondent No. 1 at the first instance dated 18.11.2021 and the order in original dated 31.03.2023 passed by the respondent No. 3 also cannot be said to be in any manner erroneous, arbitrary or bad in law. We also do not find any strong case made out by the petitioner calling for interference with the said impugned order. 8. The writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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