2022 (9) TMI 728

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....STICE C. PRAVEEN KUMAR AND HONOURABLE SRI JUSTICE A.V. RAVINDRA BABU Petitioner and Advocate : Sreekanth Reddy Ambati Respondent and Advocate : GP For Transport, N Srihari (SC For APSRTC), Harinath N (Asst Solicitor General), GP For Commercial Tax ORDER:- (Per Hon'ble Sri Justice C.Praveen Kumar) Heard Sri Sreekanth Reddy Ambati, learned counsel for the petitioner, learned Government P....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....monthly license fee collected from the Petitioner for the work contract of maintenance of toilets at 4th Respondent Bus Station, as illegal, arbitrary and contrary to the exemption granted by the Government of India, Ministry of Finance through its Notification No.12/2017-Central Tax (Rate), Dt.28.06.2017, and G.O.Ms.No.588 dated 12.12.2017, issued by Revenue (Commercial Taxes-II) Department, Gove....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, lavatories, urinal or toilets." Similar exemption was granted by the State of Andhra Pradesh through G.O.Ms.No.588, Revenue (Commercial Taxes-II) Department, dated 12.12.2017. Since the demand notice issued on 10.06.2022 refers to demand of G.S.T. in spite of the notifications issued above, the present writ petition came to be filed. 4. No counters are filed in spite of taking time. 5. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hand. 8. As stated earlier, no counter is filed opposing the same. 9. A perusal of the Notification, dated 28.06.2017, (Notification No.12/2017-Central Tax (Rate), would show that Heading 9994 relates to "Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets" and the rate of tax against the said heading is shown as "nil".....