Babun Rakshit Vs Union of India And Ors (Calcutta High Court)
The Hon’ble Calcutta High Court at Circuit Bench Jalpaiguri in Babun Rakshit v. Union of India and others stayed the order dated 22nd September, 2023, the demand of service tax amounting to Rs.76,28,998/- in addition to the interest and penalty imposed on the petitioners to the financial years 2015-16 and 2016-17 till the end of August, 2024 or until further order on account of the petitioners depositing five per cent of disputed service tax as computed in the order dated 22nd September, 2023.
The Learned Writ Court was of the view that the jurisdictional issue has been raised.
The Petitioner challenged the show cause notice dated 27th April, 2021 including the adjudication order dated 22nd September, 2023 issued under section 73 of the Finance Act, 1994. The Petitioners case is that in terms of the Notification No.25/2012 dated 20th June, 2012 the petitioners are entitled to an exemption from the provisions of the service tax, in the light of the petitioners carrying out works which are related to providing services to the government or local authority or governmental authority by way of construction, erection, commissioning, installation etc. in a government canal, dam or other erection works.
