2022 (3) TMI 260

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....er successful bidders. 2. It is the specific case of the petitioner that he participated in the tender in connection with Masi Perunthiruvizha in the 4th respondent Temple between 15.02.2018 and 06.03.2018. 3. The learned counsel for the petitioner submits that auction was held on 06.02.2018 and in connection with the aforesaid auction, the petitioner had deposited Rs. 1,00,000/-. It is further submitted that the petitioner was the successful bidder and quoted the highest amount of Rs. 4,05,100/- for Stall No.C-5 for selling Delhi Appalam during Dindigul Arulmigu Kottai Mariamman Thirukovil Masi Perunthiruvizha. The petitioner also admits that he had paid the amount, though was not liable to pay a sum of Rs. 80,000/- towards GST liabi....

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....uired to pay the applicable tax and since GST is applicable tax for supply of service, namely, temporary lease of space to the petitioner at the temple premises, the 4th respondent was indeed liable to pay the tax and that the amount collected from the petitioner has also been remitted to the Government. 6. The learned counsel for the respondents 3 and 4 has aslo given a print out from the website of the Director General of Taxpayer Services Central Board of Exercise and Customs. Regarding GST on the Charitable and Religious Trust. Reference was made to Notification No.12 of 2017 and central tax (rate) dated 28.06.2017, which exempts only service provided by an entity registered under Section 12 AA of the Income Tax Act, 1961 by way of C....

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....0.01.2019 and therefore, it is submitted that there is no merits in the present writ petition. 9. I have considered the arguments advanced by the learned counsel for the petitioner, learned Government Advocate for the respondents 1 and 2 and the learned counsel for the respondents 3 and 4. 10. The tender conditions stipulate that applicable tax has to be paid by the petitioner. Whether the respondents 3 and 4 were exempted from payment of tax in terms of Notification No.12/17 and Central Tax (Rate) dated 28.06.2017 or not cannot be decided in a writ proceeding. Though prima facie it appears that the demand of service tax from the petitioner was correct, it would however require a proper adjudication by the authorities under the respec....