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HEMANTA KUMAR SARMA vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ARUN DEV CHOUDHURY

Pet. Counsel

Debarshi Kalita

J Lotha

H R Das

Res. Counsel

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Petitioner / Applicant	HEMANTA KUMAR SARMA
Respondent	THE UNION OF INDIA AND OTHERS
Court	Gauhati High Court
State	Assam
Date	Jul 31, 2024
Order No.	WP(C)/3418/2024
Citation	2024(7) TAXREPLY 11094
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ORDER
ORDER PER 1. Heard Mr. B.D. Das learned senior counsel assisted by J Lotha learned counsel for the petitioner. Also heard Mr. S.C. Keyal learned standing counsel, CGST 2. The petitioner is a legal practitioner of Gauhati High Court since 1991. The respondent authorities issued a notice dated 30.03.2022 asking the petitioner to pay a service tax/GST amounting to Rs.1,34,293 under section 78 of the Finance Act, 1994 for the financial year 2014-15 along with penalty of Rs.10,000 under section 77(1) of the Finance Act, 1994. 3. After receipt of the notice, the petitioner submitted a representation on 19.04.2022 raising an objection that petitioner being an advocate is exempted from payment of service tax/GST in terms of the notification No.30/2012-Service Tax dated 20.06.2012 issued by the Finance Department, Govt. of India. Accordingly prayer was made to exempt the petitioner from payment of Service Tax/GST inasmuch as, jurisdiction of the authority to issue such notice was....