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2023 (9) TMI 1195 - HC - Service TaxNon-payment of service tax - Transport of Goods by Road (GTA) Service under RCM - Manpower Recruitment and Supply Service (MRA) - service of Erection, Commissioning and Installation Service - Rent 2 A-Cab Services under RCM - Director’s Sitting Fee - short payment of service tax due to wrong classification of service under Works Contract Service (WCS) instead of Erection, Commissioning and Installation Service - Commercial or Industrial Construction Services - Legal Consultancy Service under RCM. HELD THAT:- As seen from the sanction order, there is no sanction which is granted in favour of the petitioner for which reason the proceedings against the petitioners are void ab initio. Sanction is sine qua non for prosecution in the present case. Special counsel also conceded to the fact. The proceedings against petitioner/A2 on the file of Special Judge for Economic Offences, City Criminal Courts, Hyderabad are hereby quashed - Petition allowed.
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