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2022 (10) TMI 1010 - HC - Service TaxConstitutional Validity of Section 66D(a)(iv) of the Finance Act, 1994 and entry No.6 of Notification 30/2012-ST dated 20.06.2012, as amended with effect from 01.04.2016 - activity of parting with the exclusive privilege/right or transferring/ granting the exclusive right or privilege of the State - grant of liquor licence - HELD THAT:- On perusal of the Amendment to the Finance (No.2) Act, 2019 clearly indicates that retrospective exemption has been granted in favour of the assessees, including the petitioner, from payment of service tax on service by way of grant of liquor licence. Under these circumstances, in view of the amendment vide Finance (No.2) Act, 2019, vide Act No.23 of 2019 which came into force with effect from 01.08.2019, it is opined that the said amendment would enure to the benefit of the petitioner-assessee. In view of the specific assertion on the part of the petitioner that the liability along with interest has been discharged already by the petitioner, it is deemed just and proper to direct the respondents to consider the claim of the petitioner of discharge of liability of the show-cause notice by providing an opportunity in this regard to the petitioner and considering the pleadings and documents submitted by him, and proceed to pass appropriate orders in accordance with law. Petition disposed off.
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