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TMI Blog2024 (12) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... j Raiyani i/by M/s. AVP Partners. For the Respondents: Mr Subir Kumar, a/w Adv. Sangeeta Yadav, Adv. Abhinav Palsikarand Adv. Ashita Aggarwal. ORAL JUDGEMENT :- (PER M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The challenge in this Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 25/2012 dated 20th June, 2012, also clearly provides that the service provided by an individual advocate, partnership firm of advocates, by way of legal services being exempted from levy of service tax. 9. If the aforesaid position is to be the correct position, certainly the Designated Officer has acted without jurisdiction having acted contrary to the binding notifications. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not sustainable.........." 10. We may observe that the notifications which are now placed for consideration of the Court are absolutely clear, they were not the subject matter of consideration in the case of Isha Kiran Jain (cited supra). We are thus of the considered opinion, that no useful purpose would be achieved in present proceeding remanding to the Designated Officer. We deem it fit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h December 2020 (a copy whereof has not been received by the Petitioner, and hence, not produced), the order dated 30th November 2022 (Exhibit A hereto) as well as the Impugned Letter dated 5th June 2024 (Exhibit B hereto), and after going through the legality, validity and proprietary thereof, be pleased to quash and set aside the same:"
6. There shall be no orders for costs. X X X X Extracts X X X X X X X X Extracts X X X X
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