TaxTMI 
TaxTMI 
2022 (4) TMI 1097
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....discharge of liability of service tax and summons dated 15th February, 2022 (Annexure-13) under Section 70 of the Central Goods and Services Tax Act (for short, 'the CGST Act'). It is alleged by the Petitioner that its application dated 12.12.2021 (Annexure-12) for supply of documents has not been considered. 3. Heard Mr. Jagamohan Pattanaik, counsel for the Petitioner and Mr. Radheshyam Chimanka, Senior Standing Counsel appearing for the Opposite Parties. 4. The brief fact adumbrated in the present case is that the Petitioner claims to be an Educational and Charitable Trust and carries on educational activities. On 27th October, 2020, search operation was conducted by the Officers of Directorate General of Goods and Services Tax Intellig....
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....015-16, 2016- 17 & 2017-18 of M/s. Gayatri Educational & Charitable Trust. 3. Income tax return & Form 26AS for the FY-2014-15 to 2019-20 of M/s. Gayatri Educational & Charitable Trust. 4. Copy of Bank statement of all bank account for the period from Apr-2014 to till date of M/s. Gayatri Edcuational & Charitable Trust. 5. Copyof S.Tax & GST registration Certificate of M/s. Gayatri Educational & Charitable Trust. 6. Service tax & GST reconciliation statement for the FY-2014-15 to 2020-21 (till date). 7. Sample copy of certificate issued against short terms coaching course." From the documents enclosed to the writ petition, it is revealed that on other dates, summons were issued in connection with the inquiry calling for documents....
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....osed on them under Section 78 of the Finance Act, 1994 for willful suppression and mis-statement of the facts for the contravention of the provisions of Chapter V of the Finance Act, 1994 and Rules made there-under with intent to evade payment of Service Tax; (iv) Penalty should not be imposed on them under Section 76 of the Finance Act, 1994, for non-payment of service tax in contraventions of above quoted provisions of the Finance Act, 1994; (v) Penalty should not be imposed on them under Section 77 of the Finance Act, 1994, for their failure to take service tax registration in contravention of Section 69 of Finance Act, 1994 read with Rule 4 of Service Tax Rules, 1994. (vi) Service Tax of Rs. 5,23,318/- and Swachh Bharat Cess of Rs....
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....s liable to be dismissed in limine. 10. Perusal of the documents enclosed to the writ petition and sequence of events show that the Petitioner is alleged not to have discharged its liability under the Finance Act, 1994 nor under the Central Goods and Services Tax Act, 2017. Counsel for the Petitioner contended that the service which it renders has been put under the negative list during the service tax regime and its educational activities do not fall within the purview of the GST Act. 11. Whether the activities undertaken by the Petitioner attract Service Tax under the Finance Act, 1994 and are exigible to GST under the Central Goods and Services Tax Act, 2017 are disputed question of facts which are necessarily to be adjudicated upon b....