2022 (1) TMI 133

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....an ORDER The petitioner has filed this writ petition against the Order in Original No.03/2021, dated 12.07.2021 by the respondent. 2. The case of the petitioner is that the impugned order has been passed by the respondent without jurisdiction and is contrary to the provisions of the Place of Provision of Services Rules, 2012. A specific reference is made to Rule 5 which reads as under. '&....

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.... petitioner submits that the activity undertaken by the petitioner does not amount to service within the meaning of Section 65 (B) (44) which specifically excludes a transfer of title and goods or immovable property by way of sale, gift or in any other manner. 5. The learned counsel for petitioner further submits that the petitioner has also questioned the jurisdiction of the respondent on the is....

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....st under Section 65 (D) of the Finance Act, 1994 or was exempted under the Mega Exemption notification issued by the Central Government under Section 93 of the Finance Act, 1994. 9. It is also open for the petitioner to make out a case as to whether the show cause notice issued by the respondent on 16.04.2019 was contrary to Rule 5 of the Place of Provisions of Service Rules, 2012 or whether the ....