TaxTMI 
TaxTMI 
2022 (11) TMI 926
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....rjee, Adv., Mr. Arijit Dey, Adv., Mr. S.K. Tiwari, Adv. APOT/155/2017, IA NO:GA/1/2017 (OLD NO. GA/1908/2017), GA/2/2017 (OLD NO. GA/2039/2017), APO/192/2019 WITH WPO/92/2017, IA NO:GA/2/2017 (OLD NO.GA/2253/2017), APO/35/2020 WITH WPO/103/2017, IA NO: GA/1/2017 (OLD NO: GA/2254/2017) GA/2/2017 (OLD NO.GA/2255/2017) ORDER GA/1908/2017 1. We have heard learned Counsel for the parties and we are satisfied with the reasons given in the affidavit filed in support of the condone delay application. Accordingly, the delay of 7 days in filing the appeal is condoned. 2. The application is allowed. GA/2254/2017 3. We have heard learned Counsel for the parties and we are satisfied with the reasons g....
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....the notification bearing No. 25 of 2012 dated 20.06.2012 issued by the Government of India, Ministry of Finance, Department of Revenue published in the Gazette of India, extraordinary part-II section 3, sub-section (i), since the function and duties of Kolkata Municipal Corporation is concomitant to the public interest as per the enshrined provision of the Constitution of India. The Kolkata Municipal Corporation shall, therefore, not be liable to pay Service Tax in terms of the provision of the said notification until further order in view of the fact the K.M.C is discharging Constitutional obligation imposed upon the K.M.C by the Constitution of India. All COs and HODs of all Departments/Units/Cells are requested to take note of it and act....
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....imate paragraph of the order, the writ petition stood dismissed. Aggrieved by such order, the appellants are before us by way of these appeals. 8. The learned senior counsel appearing for the appellants referred to Section 66F of the Finance Act, which deals with the principles of interpretation of specified description of services or bundled services. It is submitted that in terms of sub-Section 1 of Section 66F unless otherwise specified, reference to a service (main service) shall not include reference to a service which is used for providing main service. It is submitted that bearing in mind the interpretative provision as contained in Section 66F of the Act, if the Mega Exemption Notification No.25/2012-ST is examined, the exemption w....
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....tness of the interpretation made by KMC in their Circular dated 4th January, 2014 has to be decided. In our considered view, the writ court is not an appropriate forum to decide the issue at the first instance since the adjudicating authority is yet to decide upon the same. The Service Tax Department has not put KMC on notice in any of the three proceedings initiated against the appellants. The appellants' stand apart from other things is that the service tax component which is remitted by them as a service provider has to be reimbursed by the recipient, KMC. Thus, unless and until the adjudication is done in the presence of the KMC, it will not be a binding adjudication. The appeal which is now pending before the learned CESTAT assuming is....
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....018 until the adjudication is completed in terms of the above direction. As soon as the adjudication is completed, the appellants as well as the department shall intimate the tribunal and the tribunal shall also consider impleading the KMC as a party to the proceedings in the said case so as to avoid multiplicity of proceedings. Considering the peculiar facts and circumstances of the case, we are of the view that no coercive action shall be initiated against the appellants till the adjudication is complete. 11. We make it clear that we have noted the submissions of the appellant as well as the stand taken by the KMC in this judgment and order for the purpose of moulding relief to be granted herein and we have not decided the legal issue wh....