9911796707
TMI Blog2024 (10) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - WRIT PETITION NO. 105066 OF 2018 (T-TAR) - - - GST - Levy of service tax - income accruing on account of affiliation - HELD THAT:- The issue is squarely covered by the order of the division bench of this Court in PRINCIPAL ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GST INTELLIGENCE BENGALURU ZONE UNIT, PRINCIPAL COMMISSIONER OF CENTRAL GST BENGALURU, CENTRAL BOARD OF INDIRECT TAXES AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Unit, Belagavi - first respondent vide Annexure-A and also the show cause notice dated 22.07.2019 issued by the Assistant Commissioner of Central Tax and Central Excise, Belagavi City Division, Belagavi-fifth respondent vide Annexure-S are quashed. The Writ Petition is allowed. - THE HON'BLE MS. JUSTICE JYOTI MULIMANI FOR THE PETITIONER: SMT. BHANU MURTHY. J.S. AND SRI. SHASHANK HEGDE., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that a show cause notice was issued demanding service tax amounting to Rs. 2,29,84,152/- (Rupees Two Crore Twenty-Nine Lakh Eighty Four Thousand One Hundred and Fifty-Two only) inclusive of cesses, for providing of taxable service during the period from July 2012 to March 2017 on the taxable value of Rs. 19,33,99,442/- (Rupees Nineteen Crore Thirty-Three Lakh Ninety Nine Thousand Four Hundred an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation during the academic year July 2012 to March 2017 and April 2017 to June 2017. Therefore, the show cause notices issued by the authorities concerned are liable to be set aside. Accordingly, they are set aside. 5. The Writ of Certiorari is ordered. The show cause notice dated 29.03.2018 issued by the Additional Director General, Directorate General of GST Intelligence, Belagavi Zonal Unit, Bel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
