9911796707
TMI Blog2025 (4) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... yajit Mishra, Mr. Sourav Bagaria. 1. Questioning a circular issued by the Kolkata Municipal Corporation whereby it was claimed that the Kolkata Municipal Corporation is exempted from Service Tax in respect of the service rendered by the petitioner, and also questioning the authority of the Service Tax authorities to impose service tax, a writ petition had been filed before this Court which was registered as WPA 92 of 2017. By order dated 25th April 2017 a Coordinate Bench of this Court while deciding the above writ petition was of the view that Service Tax authorities having issued summons, on account of payment of service tax on the petitioner and the petitioner having participated in such proceedings, it will be appropriate for the Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity was yet to decide the same by putting KMC on notice in the above proceeding. Having regard thereof, the above appeals were disposed by a common judgment and order dated 11th July, 2022 by directing the concerned Service Tax Commissionerate to issue fresh notice to the appellants as well as the KMC which shall be treated as a continuation of earlier show cause notice and the concerned authority was directed to adjudicate the issue by passing a reasoned order on merit in accordance with law after hearing the parties. The Hon'ble Division Bench of this Court was also of the view that no coercive action shall be initiated against the petitioners till the adjudication is completed. 3. Records would reveal that pursuant to the aforesaid orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 and 8th December 2022, thereby, remanding the matter back to the respective adjudicating authority for a fresh decision with a further direction upon the adjudicating authority to furnish copies of the replies/written submissions, documents and details submitted by the KMC in response to the show cause dated 5th August 2022 within the time specified therein. The adjudicating authority was directed to adjudicate the matter and pass fresh orders on merit in accordance with law being uninfluenced by any of the observations made in the aforesaid order. Since then, the adjudicating authority in one of the matters had taken up hearing whereupon the petitioner in WPA 6157 of 2025, by a communication in writing dated 19th December 2024 intimat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner has the power and competence in matters to issue orders to appoint a common adjudicating authority within his zone in matters which raise common issues and in this context, reliance has been placed on the circular dated 7th December 2015 and the circular dated 10th March 2017 issued by the Government of India, Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi. He submits that in view of the above, the orders of rejection all dated 5th February 2025, whereby the petitioners' request for clubbing all the matters and to appoint a common adjudicator had been turned down, cannot be sustained. 8. Mr. Banerjee, learned advocate appearing for the petitioner in WPA 6292 of 2025 adapts the submission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the KMC that services rendered by them and services given to them in rendering public service is exempted from payment of service tax, in the light of the Mega exemption notification no. 25/2012-ST dated 20th June 2012 issued by the Government of India since according to KMC the functioning of duties of KMC is concomitant to public interest, such issue was required to be decided upon notice to the KMC at the first instance. Having regard thereto, the Hon'ble Appeal Court by a common judgment had disposed of the above appeals by directing the Service Tax Commissionerate to issue fresh notices on the appellants as also the KMC which was to be treated as a continuation of earlier show cause notices and the concerned authority was directed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter should be decided by a common adjudicator. It may be noted here that the respective petitioners have no connection or nexus with each other. The cause of action of the individual petitioners against the KMC are individual and distinct. Though there is a common question of law involved, facts are, however, separate. At no point of time the petitioners questioned the jurisdiction of the respective adjudicating authority to decide the case. In fact, three separate adjudicating orders were passed by the respective adjudicating authorities dated 5th December, 2022, 7th December, 2022 and 8th December, 2022. When the writ petitions were filed in the first round in the year 2022, this question was not raised either before the writ Court or b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
