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2019 (6) TMI 1329 - HC - Service TaxScope of University - production of details with respect to the affiliation - coverage of University under Chapter V of the Finance Act 1994 - HELD THAT:- The respondents have also not through Ext.P9, finally concluded on the service tax liability of the petitioner University and interested in investigating or enquiring into the nature of activities of petitioner university by referring to the accounts, statements, other evidence the university intends to produce and thereafter the issue is determined. At the cost of repetition this Court refers to the stand of respondents that the chargeability of service tax is not finally decided by respondents and the petitioner avails the opportunity now afforded through Exts.P13 and P14 or this Court directs the Deputy Director, Kozhikode to enquire into the matter and proceed thereafter.The statement of the counsel for both sides is to the same effect and hence the writ petition is disposed of by this judgment. The petitioner University is directed to appear on 17.7.2019 before the Deputy Director, Directorate General of GST Intelligence, Kozhikode Regional Unit, Mahe House, Panicker Road, Nadakkavu P.O, Kozhikode-673011, Kerala with the records/statements it is advised to produce and participate in the enquiry - petition disposed off.
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