2023 (11) TMI 477

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....dated 16.09.2014 issued by Respondent No. 3 and declaring the same as ultra vires & violative of Article 14 of the Constitution of India and Rule 3 of the Service Tax Rules, 1994; and/or b) Issue a writ of certiorari or any other appropriate writ, order or direction in the nature thereof, quashing the proceedings initiated against the Petitioner vide the Show cause-cum-demand Notice No. 62/2020-ST dated 29.12.2020 issued by Respondent No. 1 as being ultra vires Articles 246 and 265 of the Constitution of India, without jurisdiction and contrary to the Circular No. 1053/03/2017-CX dated 10.03.2017; and/or c) Issue an appropriate writ, order or direction, declaring Rule 10 of the Place of Provision of Service Rules, 2012 and Rule 2(1)(d....

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....2019 9 TMI 1315. In the case of Mohit Minerals Pvt. Ltd. v. Union of India, 2022 SCC OnLine Guj 49, the Gujarat High Court had also struck down the levy of GST in respect of ocean freight and the appeal against the said decision was rejected by the Supreme Court in Union of India v. Mohit Minerals Pvt. Ltd., 2022 SCC OnLine SC 657. 3. Insofar as the imposition of service tax on capacity charges and late payment surcharges are concerned, the same are, prima facie, covered by the circular dated 03.08.2022 issued by the Department of Revenue, Ministry of Finance, Government of India. The relevant extract of the said circular reads as under: - "Late payment surcharge or fee 9. The facility of accepting late payments with interest or late....

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....le charges are charged per unit of electricity purchased and increase or decrease every month depending on the quantity of electricity consumed. 10.1 The fact that the minimum fixed charges remain the same whether electricity is consumed or not or it is scheduled/consumed below the contracted or available capacity or a minimum threshold, does not mean that minimum fixed charge or part of it is a charge for tolerating the act of not scheduling or consuming the minimum the contracted or available capacity or a minimum threshold. 10.2 Both the components of the price, the minimum fixed charges/capacity charges and the variable/energy charges are charged for sale of electricity and are thus not taxable as electricity is exempt from GST. P....