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Power of the department to proceed for levy of service tax under Chapter-V of the Finance Act, 1994 inspite of the same being omitted by Section 173 of the CGST Act

Section 173 of the CGST Act, 2017— Levy of Service Tax – The petitioner submitted that judgment of this Court in the case of Laxmi Narayan Sahu and Others Vs. UOI and Others decided on 12.10.2018, covers the first limb of issues of the present proceedings i.e the power of the department to proceed for levy of service tax under Chapter-V of the Finance Act, 1994, inspite of the same being omitted by Section 173 of the Central Goods and Service Tax Act, 2017. The petitioner submitted that even if the power of levy of service tax is deemed to be continued under the “omitted” provisions, the petitioner is still exempted from levy of service tax by virtue of Clause 29(h) read with Clause 13 of the Notification No.25/2012-Service Tax dated 20th June, 2012. The respondent submitted that since the affidavit filed deals with the power of levy of service tax by the authorities and not with the merit of the case, he may be permitted to produce the connected records in original before this Court on the next date fixed.
Held that:- The Hon’ble High Court fixed the matter on 12.06.2020 and directed the respondent to produce the connected records pertaining to the petitioner in original. — Baharul Islam Vs. The Union of India, The Commissioner Gst And Central Excise, The Deputy Commissioner Gst And Central Excise Guwahati [2020] 24 TAXLOK.COM 031 (Gauhati)