9911796707
TMI Blog2021 (4) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... MD)Nos.9576 & 9577 of 2019 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the petitioner did not even bother to register themselves as an assessee for the purpose of payment of Service Tax. The petitioner offered their objections. Not satisfied with them, the impugned order came to be passed confirming the proposals set out in the show cause notice. The said order is assailed in the writ petition. 3. The respondents have filed a detailed counter affidavit. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Unit, reiterated the said proposition which is clarified from the following table:- 6. Now the only question that arises for consideration is whether the petitioner is collecting any compulsory levy and depositing the same into the Government account. The activities performed by the petitioner University is in the nature of statutory obligation. 7. Be that as it may, the fee collected by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tivities, the petitioner is only discharging a statutory function and the fees collected by the petitioner cannot be amenable to levy of Service Tax. 9. However, the demand of the respondents with regard to renting of immovable property will stand on a different footing. The learned counsel appearing for the petitioner draws my attention to Section 4(18) of the Act to sustain the contention that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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