Case Law Details
K. Himabindu V. TSRTC (Telangana High Court)
The document as placed before this Court by the respondents also shows that in addition to the licence fee for each month as fixed under the agreement titled as ‘Deed of Licence’, the respondents were also charging service tax separately and the same was being paid by the petitioner without any demur or protest.
Having regard to the fact that by the introduction of GST, the provision of Finance Act, 1994, under which service tax was levied, has been subsumed into the GST, it is not open for the petitioner to contend that demand of GST by the respondents is a new levy/imposition that has been fastened by the respondents.
Under the terms of Deed of Licence, since the petitioner had agreed to pay service tax in addition to the monthly licence fee fixed thereunder and the GST being a levy which has been introduced in the place of service tax, the petitioner cannot absolve herself of the liability to pay GST in place of service tax.
For the foregoing reasons, this Court is of the considered view that the claim of the petitioner of her non-liability to pay GST on the licence fee is devoid of merit and the Writ Petition has to fail on the said ground.
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