TMI Blog2022 (10) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... een 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.1 enclosed as Annexure-B and to withdraw the same in the light of the decision taken by the GST Council as set out in Annexure-H. (D) Writ or direction in the nature of a writ of certiorari or any other writ or direction, to quash the Notification No.2/2017-CT, dated 19.06.2017 (enclosed as Annexure-C) as being illegal and ultra vires the provisions of Section 3 of CGST Act, 2017 to the extent of appointment of 'Officers under CGST Act' and declare it as illegal and ultra vires the provisions of CGST Act, 2017; (E) Writ or direction in the nature of a writ of certiorari or any other writ or direction, to quash the Notification No. 14/2017-CT, dated 01.07.2017 enclosed as Annexure-D issued by respondent No.3 to the exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of grant of liquor licence. 4. The said retrospective effect granted in favour of the assessees under Section 117 of the said Amendment to the Finance (No.2) Act, 2019 vide Act No.23 of 2019 has been clarified by Notification dated 30.09.2019 as well as Circular dated 11.10.2019 produced by the petitioner. 5. It is also submitted that insofar as the Items in the impugned show-cause notice at Sl.Nos.6 to 14 are concerned, the petitioner-assessee has discharged the said liability and nothing further survives in the present writ petition. It is therefore submitted that in view of the aforesaid amendment to the Finance (No.2) Act, 2019 which covers Item Nos.1 to 5 and the discharge of liability by the petitioner in respect of the remain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and various other government departments/agencies during the period from April, 2016 to June, 2017, should not be considered as the taxable value of the above mentioned services, in terms of section 67(1) of the Finance Act, 1994 read with Service Tax (Determination of Value) Rules, 2006; (iv) Service tax of Rs.98,31,457/- (inclusive of cesses) payable on the value of Rs.6,55,43,054/- of the taxable services provided by the State Excise department and other government departments/agencies during the period from April, 2016 to June, 2017, should not be demanded and recovered from them, in terms of proviso to section 73(1) read with section 68(2) of the Finance Act, 1994 also read with rule 2 (1)(d)(i)(E) of the Service Tax Rules, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Item Nos.6 to 14 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. 10. In the result, I pass the following order: ORDER (I) The writ petition is hereby disposed off; (II) The impugned show-cause notice dated 30.11.2018, insofar as it relates to Item Nos.1 to 5 at paragraph No.14 thereof, is hereby set aside; (III) Insofar as Item Nos.6 to 14 of the impugned show-cause notice dated 30.11.2018 are concerned, the respondents are hereby directed to consider the claim of the petitioner for discharge of the liability and interest bearing in mind the observations made in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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