TaxTMI 
TaxTMI 
2026 (2) TMI 532
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.... is filed praying for the following substantive reliefs: "a) Issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ. Order or Direction under Article 226 of the Constitution of India, calling for the records of its case insofar as they the Order-In-Original No SG-relate to 83/DC/MSH/DIV-V/2023 dated 15.03.2023 being Exhibit A passed by Respondent No. 4 and after going through the same and examining the question of the legality thereof to quash and set aside the same; (b) in consequence of the above this Hon'ble Court may be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of....
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....ess of the petitioner, the same was not received by the petitioner. Moreover, notices of three personal hearings as scheduled, were also not received by the petitioner. It is in these circumstances, the impugned order dated 15 March 2023 was passed confirming the service tax liability alongwith the interest and penalty. Consequent thereto, on 31 October 2025 a recovery notice under Section 87 of the Finance Act, 1994 was issued and also on 3 November 2025 a lien was created on the ICICI Bank account of the petitioner of which no notice was not given to the petitioner. The petitioner also discovered that on 21 December 2025, the petitioner's account with the Axis Bank was frozen and on 23 December 2025 the petitioner accordingly obtained a c....
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....ow cause notice was filed, for the reasons which we have recorded hereinabove. 7. On such backdrop, having heard learned Counsel for the parties and having perused the record, at the outset at the bar it is accepted that the proceedings would stand covered by the decision of this Court in Advocate Pooja Patil Vs. Deputy Commissioner, CGST And CX Division VI (2024)(15) Centax 124( Bom.), wherein in similar circumstances, considering the Notification No. 25/2012 issued by the Ministry of Finance (Department of Revenue) as also Notification No. 30/2012 issued by the Ministry of Finance (Department of Revenue), the Court accepted the case of the said petitioner that the Designated Officer would not have jurisdiction to take forward the proce....
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....the United Nations or a specified international organization; 2. Health care services by a clinical establishment, an authorised medical practitioner or para-medics; 3. Services by a veterinary clinic in relation to health care of animals or birds; 4. Services by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961) by way of charitable activities; 5. Services by a person by way of- (a) renting of precincts of a religious place meant for general public; or (b) conduct of any religious ceremony; 6. Services provided by- (a) an arbitral tribunal to - (i) any person other than a business entity; or (ii) a business entity with a ....
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..... ................... (II) The extent of service tax payable thereon by the person who provides the service and the person who receives the service for the taxable services specified in (I) shall be as specified in the following Table, namely:- Sl.N. Description of a service Percentage of service tax payable by the person providing service Percentage of service tax payable by the person receiving the service 1 In respect of services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road Nil 100% 2 In respect of services provided or agreed to be provided by individual advocate or a firm of advocates by way of legal services Nil 100% 3 In r....