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TMI Blog2021 (4) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mr. Tapan Bhanja ORDER Affidavit of service filed in Court today is taken on record. Burdwan Municipality, the petitioner no.1, allowed the M/s. Reliance Jio Infocom Limited (hereinafter referred to as Jio) to lay down optical fibre cables on various places within the limits of the said Municipality, subject to payment of an aggregate sum of Rs. 1,05,52,400/- towards reimbursement of the dama ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 18,99,432/- was paid by Reliance Jio as tax component of Rs. 1,05,52,400/- calculated at the rate of 18%. The petitioner no.1 further says that the petitioner no.1 is not liable to pay any service tax payable under section 66B of the Finance Act, 1994, for the transaction in question in view of the Notification dated 30th November, 2018, issued by the Ministry of Finance, Department of Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther increased by an order dated 27th March, 2019 passed by the Assistant Commissioner, CGST, Burdwan Division, upholding the demand allowing, recovery of interest on the demand and imposing penalty of Rs. 10,000/- in terms of section 78 of the Finance Act, 1994. The petitioner thereafter made several representations to the GST Authorities but all are in vain. On the contrary the recovery officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax for a period prior to the 2017 Act coming into force even after the said Act became operational. Having done so, the show-cause-cum demand notice was issued upon due adjudication. Ultimately, the recovery proceeding was initiated and the said sum of Rs. 42,90,085/- has been recovered. It is further submitted by the respondent nos. 2 to 5 that the show-cause-cum demand notice/adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition. An issue, however, remains to be adjudicated as to whether the petitioner is liable to pay service tax in view of the notification and the fate of Rs. 18,90,432/- paid by the petitioner as GST. The final order as prayed for can be more effectively passed on the matter being heard on affidavits. Let affidavit-in-opposition be filed within three weeks from date. Reply thereto, if any, shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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