9911796707
TMI Blog2024 (2) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor. It is further recorded therein that the company did not clarify whether such director was paid salary. On examining the reply dated 15.06.2023 of the petitioner, it is found that the petitioner has stated categorically that remuneration was paid to Dinesh Victor, Managing Director of the company. In view of such reply, the conclusion that the petitioner did not clarify the category of directorship is unsustainable. Material documents such as the employment contract, if any, or the terms of employment, TDS deduction particulars and the like were, however, not submitted by the petitioner. Miscellaneous expenses - HELD THAT:- The petitioner, in its reply of 15.06.2023, relied upon notifications under which registered persons are exempt f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respectively. The petitioner states that it is a private limited company that carries on the business of providing services to children for skill development. Pursuant to an inspection of the petitioner's premises in March, 2022, it is stated that the respondent issued an intimation in Form DRC-01A in May 2023. The petitioner replied thereto on 15.06.2023. Meanwhile, a show cause notice in Form DRC-01 was issued on 01.06.2023. This was followed by reminders. Upon receipt of reminder dated 29.08.2023, the petitioner submitted a reply dated 01.09.2023. The orders impugned herein were issued in these circumstances. 2. Learned counsel for the petitioner submits that the impugned assessment orders were issued without considering the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicability of exemption notifications in that regard. The third ground on which the impugned assessment orders are assailed is with reference to the findings recorded in respect of exempted turnover. By referring to notification No.12/2017-Central Tax, dated 28.06.2017, learned counsel submits that the provision of services by way of training or coaching in recreational activities relating to art or culture falls within the heading '9996' and that such services are fully exempt from GST. By referring to the findings in respect of this tax demand, learned counsel submits that GST was imposed on the assumption that the petitioner is engaged in the sale of painting and other art works. 4. Mr.T.N.C.Kaushik, learned Additional Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alary. On examining the reply dated 15.06.2023 of the petitioner, I find that the petitioner has stated categorically that remuneration was paid to Dinesh Victor, Managing Director of the company. In view of such reply, the conclusion that the petitioner did not clarify the category of directorship is unsustainable. Material documents such as the employment contract, if any, or the terms of employment, TDS deduction particulars and the like were, however, not submitted by the petitioner. 6. Similarly, as regards the conclusions with regard to miscellaneous expenses, the petitioner, in its reply of 15.06.2023, relied upon notifications under which registered persons are exempt from paying GST under reverse charge mechanism up to a specified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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