9911796707
TMI Blog2024 (9) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... Pradyumna Hejib, Advocate (Through VC) For the Respondents (By Sri Aravind V. Chavan, Advocate For R1 And R2 (THROUGH Vc) ORAL ORDER This writ petition has been filed seeking for issuance of appropriate writ to quash the show cause notice dated 27.04.2021 issued by the 1st respondent and to restrain the said Authority from adjudicating the same. 2. The facts in brief are that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be construed as providing services which fall within the service tax net. 4. Learned counsel for the petitioner submits that the function that the assessee is performing fall within the Mega exemption notification of 12/2012 as amended by notification No.25/2012. 5. It is contended that despite amendment to notification No.12/2012, what would continue to be exempted is services provided to a lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larified regarding the amendment made to entry at Sl. No.2.2.2(ii) while reiterating that solid waste management would continue to remain exempted but the exemption would not be extendable to other services such as consultancy, designing etc. not directly connected with the specified services. Accordingly, it is submitted that in light of the notification of 25/2012-ST read along with D.O. letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the contentions as raised in the writ petition. 8. After hearing the matter for sometime, the nature of contentions raised by the petitioner require not only interpretation of the work order which would be factual but also a detailed consideration of the exemption sought for by placing reliance on the notification No. 25/2012-ST. 9. The contention whether supply of man power involved in ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enable the Authority to take a considered decision. Petitioner also to place on record all necessary documents to enable the Authority to record a finding as to the nature of work being done and service rendered to the local authority by the petitioner, as well as to enable recording a finding as to whether the activity performed falls within the exemption notification as contended above. 11. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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