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CENTRAL ASSOCIATION OF PRIVATE SECURITY INDUSTRY vs. DEPARTMENT OF REVENUE AND OTHERS
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
TARA VITASTA GANJU
Pet. Counsel
Vaibhav Gaggar
Sumedha Dang
Prerak Khurana
Res. Counsel
Satish Kumar
Anish Raj
Dhruv

Petitioner / Applicant

CENTRAL ASSOCIATION OF PRIVATE SECURITY INDUSTRY
Respondent DEPARTMENT OF REVENUE AND OTHERS
Court Delhi High Court
State

Delhi

Date Sep 26, 2022
Order No.

W.P.(C) 2036/2019, CM Nos.9509/2019 & 14982/2019

Citation

2022(9) TAXREPLY 6463
Original Order
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ORDER

1. This is a writ petition filed by the petitioner, which is a registered society, challenging Notification No.29/2018, dated 31.12.2018, issued by the Union of India, through the Ministry of Finance. 1.1. The record shows that by virtue of the impugned notification, an amendment has been made to Notification No.13/2017 dated 28.06.2017. 1.2. In effect, the relief sought is limited to the amendment made qua Entry No.14, which has been inserted via Section 9(3) of the Central Goods and Service Tax Act, 2017 [hereafter referred to as “the Act”.] 1.3. This entry, concededly, relates to security services. 1.4. The petitioner-society’s grievance is that while allowing for payment of service tax based on reverse-charge mechanism, body corporates have been excluded. 2. It is the contention of Mr Vaibhav Gaggar, who appears on behalf of the petitioner, that this amendment has not taken into account the circumstances of smaller body corporates, which are....

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