TaxTMI 
TaxTMI 
2023 (9) TMI 959
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....H SRIVASTAVA, J. 1. Heard Sri Akshay Gupta, learned counsel for the petitioner and Sri Gaurav Mahajan, learned Standing Counsel for the Respondent No.3. 2. This writ petition has been filed praying to quash the demand-cum-show cause notice dated 24.03.2023 issued by the Respondent No.3 for service tax under the provisions of the Finance Act, 1994. 3. The sole question involved in the present wr....
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....another order dated 18.08.2020 in Writ Petition(s)(Civil) No.827 of 2020 (Ranbir Singh Vs. The State of Haryana & Ors.) passed by Hon'ble Supreme Court, which is reproduced below :- "Issue notice on the application for stay as well as on the writ petition returnable on 28th September, 2020. Dasti, in addition, is permitted. Liberty to serve standing counsel for the concerned respondent. ....
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....peal No.4056-4064 of 1999 (Mineral Area Development Authority etc. Vs. M/s. Steel Authority of India and others), which is still pending. 8. An interim order dated 15.11.2021 has been passed by a coordinate Bench of this Court in Writ Tax No.475 of 2021 (M/s. A.D. Agro Foods Private Limited Vs. Union of India) as has been placed before us, which is reproduced below :- "Heard Shri Vishnu Kesarwa....
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....ged that the royalty payment is tax and not consideration in the context of the privilege parted by the State allowing the petitioner and others to mine sand. That being the nature of the payment made by the petitioner, the same is not amenable to GST as it is not consideration either for sale of goods or service provided. Further reliance has been placed on a Constitution Bench decision of the ....