2023 (4) TMI 80

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.... For the Respondents : Mr.J.John Rajadurai Government Advocate ORDER The above writ petition is filed for a Mandamus directing the respondents 1 and 2 to refund or adjust the GST, which the petitioner has filed for the years 2016-2017, 2017-2018, 2018-2019 and 2019-2020 for the collection of the market fee of Thirupathur Town Panchayat. 2.It is the case of the petitioner that he is not....

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.... "39.Services by a local authority or a governmental authority by way of any activity in relation to any function entrusted to a municipality under Article 243W of the Constitution. As per article 243W of the Constitution read with 12th schedule of the following activities in relation to the municipal function are exempted from service tax from 01.07.2012 (a) fee for bus stand (b) lease for slaug....

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.... "5.The issue regarding the exemption of the service from the purview of the Act is yet to be finally adjudicated. Therefore, the writ petitioner can very well pay the said GST without prejudice to his contentions. If it is later held that the writ petitioner need not pay GST, the petitioner can always seek adjustment of the said amount later." 6.Therefore, the learned Government Advocate....

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....Heard the learned counsels appearing on either side. 8.The Notification No.25/2012, Service Tax, dated 20.06.2012 and the subsequent circular amending the notification would indicate that the market fee is exempted from GST. Both the parties admitted that the above issue is pending adjudication. Therefore, considering the above submission, the Writ Petition is disposed of with a direction that ....