2025 (8) TMI 240

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....- -<br>GST<br>HONOURABLE MR. JUSTICE P. B. BAJANTHRI And HONOURABLE MR. JUSTICE ALOK KUMAR PANDEY For the Petitioners : Mr. Vijay Singh, Sr. Adv. Mr.Anurag Saurav, Adv For the UOI : Dr. K.N. Singh, Additional Solicitor General Mr. Anshuman Singh, Advocate For the Pul Nigam : Md. Nadim Siraj, Adv. JUDGMENT ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In the instant petition, p....

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....ance Act,2015 readwith section 174 of CGST Act,2017 and the said order has been by passed without considering the reply submitted by the petitioner where the petitioner has mentioned that the petitioner has received all payments through Government Department for the construction of Bridges and Roads which were exempted under clause 13 of Notification No.25 of 2012- Service Tax Dated: 20.06.2012; a....

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.... interest of justice. 2. Core issue involved in the present lis is whether petitioner is entitled to have the benefit of exemption insofar as payment of service tax, insofar as execution of government work or not. It is necessary to reproduce table-1 which is part and parcel of the impugned order dated 29.09.2023 and it reads as under:- TABLE-I &nbsp; &nbsp; F.Y. 2015-16 F.Y.2016....

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....of work agreement and payment certificate in respect of item no. 1 to 6 and 8. Perusal of the show cause notice read with the petitioner's reply before passing impugned order the authority has determined that the petitioner has failed to furnish work agreement and payment certificate in respect of item no. 1 to 6 and 8 of the aforementioned table, in that event, in all fairness the respondent shou....