2018 (10) TMI 2075

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.... agreements is not service much less taxable service and it is not also not provided by the petitioner Trust consequently the very levy and collection of service tax under VCES scheme is unlawful and opposed to Constitutional propriety and further forbearing the 4 th respondent not to insist for the payment of balance amount as per his letter No.IV/16/104/2013-ST (VCES) dated 07.11.2014. 2. The learned counsel appearing on behalf of the writ petitioner vehemently contended that the writ petitioner is a public charitable trust duely created under registered deed of trust dated 09.09.1992. They are doing charity by developing educational institutions and providing free education to poor people. The learned counsel for the writ petitioner i....

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....d to the writ petitioner to pay the balance Service Tax amount of 50 percent as per the scheme opted. The same cannot be construed as a coercive action or an order affecting the rights of the writ petitioner. Such an information provided is nothing but a reminder to the writ petitioner to pay the balance 50 percent amount due to the department. 6. This being the factum, the arguments now advanced by the learned counsel for the writ petitioner that the writ petitioner is not at all liable to pay Service Tax deserves no merit consideration. The writ petitioner having opted for the scheme had already paid 50 percent of amount of the Service Tax to the department. Then the writ petitioner is liable to pay the balance amount. The learned Stan....