9911796707
TMI Blog2024 (2) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... arch, 2022, it is stated that the respondent issued an intimation in Form DRC-01A in May 2023. The petitioner replied thereto on 15.06.2023. Meanwhile, a show cause notice in Form DRC-01 was issued on 01.06.2023. This was followed by reminders. Upon receipt of reminders dated 10.08.2023 and 29.08.2023, the petitioner submitted replies dated 17.08.2023 and 01.09.2023, respectively. The orders impugned herein were issued in these circumstances. 2. Learned counsel for the petitioner submits that the impugned assessment order was issued without considering the petitioner's replies and that such orders disclose non-application of mind. By inviting my attention to the findings recorded with regard to director's remuneration, learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of exempted turnover. By referring to notification No.12/2017-Central Tax, dated 28.06.2017, learned counsel submits that the provision of services by way of training or coaching in recreational activities relating to art or culture falls within the heading '9996' and that such services are fully exempt from GST. By referring to the findings in respect of this tax demand, learned counsel submits that GST was imposed on the assumption that the petitioner is engaged in the sale of painting and other art works. 4. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. With reference to the proceedings culminating in the impugned assessment order, learned Government Advocate submits that the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such reply, the conclusion that the petitioner did not clarify the category of directorship is unsustainable. Material documents such as the employment contract, if any, or the terms of employment, TDS deduction particulars and the like were, however, not submitted by the petitioner. 6. Similarly, as regards the conclusions with regard to miscellaneous expenses, the petitioner, in its reply of 15.06.2023, relied upon notifications under which registered persons are exempt from paying GST under reverse charge mechanism up to a specified limit or for a specified period. The petitioner also explained that some of the purchases under each head were from registered dealers. In these circumstances, the imposition of tax, penalty and interest on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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