TMI Blog2022 (10) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2017 - grievance is that while allowing for payment of service tax based on reverse-charge mechanism, body corporates have been excluded - HELD THAT:- At this stage, Mr Gaggar says that the petitioner-society would be satisfied if this Court were to direct that this writ petition is treated as representation to be dealt with by respondent nos.1 and 2 - there are no difficulty in disposing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned notification, an amendment has been made to Notification No.13/2017 dated 28.06.2017. 1.2. In effect, the relief sought is limited to the amendment made qua Entry No.14, which has been inserted via Section 9(3) of the Central Goods and Service Tax Act, 2017 [hereafter referred to as the Act .] 1.3. This entry, concededly, relates to security services. 1.4. The petitioner-soc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account various facets, as to who has to be excluded from the regime of reverse-charge mechanism, encapsulated in Entry No.14. 4. At this stage, Mr Gaggar says that the petitioner-society would be satisfied if this Court were to direct that this writ petition is treated as representation to be dealt with by respondent nos.1 and 2. 4.1. We find no difficulty in disposing of the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
