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AMIRTA INTERNATIONAL INSTITUTE OF HOTEL MANAGEMENT & OTHER vs. THE PRINCIPAL COMMISSIONER OF CGST & CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Radhika Chandrasekhar
Joseph Prabakar
Res. Counsel
R.sankara Narayanan
Hemamuralikrishnan

Petitioner / Applicant

AMIRTA INTERNATIONAL INSTITUTE OF HOTEL MANAGEMENT & OTHER
Respondent THE PRINCIPAL COMMISSIONER OF CGST & CENTRAL EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 2, 2023
Order No.

W.P.Nos.12291 of 2019, 3354 of 2020, 5098 of 2020, 29286 of 2022 and WMP.Nos.12579, 16137 and 19172 of 2019, 3893 of 2020, 6016 of 2020 and 28581 of 2022

Citation

2023(2) TAXREPLY 6946
Original Order
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ORDER

COMMON ORDER A common order is passed in these Writ Petitions, since the legal issue upon which a determination is sought are one and the same in all the matters. The facts in W.P.Nos.3354, 5098 of 2020 and 29286 of 2022 are similar as they relate to liability to Service tax under the Finance Act 1994 (‘in short Act’) for transfer of copyright in musical work by music composers and the exemption they seek in terms of Exemption Notification 25/2012 dated 20.06.2012. The facts in W.P.No.12291 of 2019 vary substantially and are detailed in the paragraphs to follow. 2. The petitioner in W.P.No.12291 of 2019 is engaged in conducting professional and Executive Diploma courses in Hotel Management. It was in receipt of a show cause notice dated 30.08.2018 issued by the Director General of GST Intelligence (DGGI/R2) proposing to levy service tax for the period 01.01.2013 to 30.06.2017 upon the premise that the activity carried on by it amounts to service as defined under ....

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