https://www.taxtmi.com/caselaws?id=407093 The court concluded that Southern Railway is liable to pay GST on the license fee collected from contractors, and contractors are liable to pay GST on parking fees collected from end users. The court dismissed the writ petitions, emphasizing that the CGST Act provisions are clear, denying exemption from tax liability as requested by Southern Railway. The exemption would solely apply to services provided by contractors to end users if exempted under the CGST Act, subject to GST Department verification. en-us Fri, 09 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407093 The court concluded that Southern Railway is liable to pay GST on the license fee collected from contractors, and contractors are liable to pay GST on parking fees collected from end users. The court dismissed the writ petitions, emphasizing that the CGST Act provisions are clear, denying exemption from tax liability as requested by Southern Railway. The exemption would solely apply to services provided by contractors to end users if exempted under the CGST Act, subject to GST Department verification. Case-Laws GST Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407093