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2023 (2) TMI 1157 - GAUHATI HIGH COURTRecovery of service tax - services rendered by the petitioner as goods transportation and handling for the Food Corporation of India - 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 or not - HELD THAT:- Upon due perusal of the order in M/S. N.E. LOGISTICS AND ANR. JUGAL KISHORE MAHANTA VERSUS UNION OF INDIA AND 2 ORS. THE PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GUWAHATI [2022 (3) TMI 1157 - GAUHATI HIGH COURT] and GB CHOWDHURY HOLDINGS PVT LTD VERSUS THE UNION 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 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 - Petition allowed by way of remand.
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