Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

T. KARTHICK RAJA vs. THE COMMISSIONER OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE AND OTHERS
(Madras High Court)

Hon'ble Judges:

S.M.SUBRAMANIAM
Pet. Counsel
R.krishna Prasad
P.poornima
G.vinodkumar
Res. Counsel
P.t.ramkumar
A.p.srinivas
Mohammed Shallia

Petitioner / Applicant

T. KARTHICK RAJA
Respondent THE COMMISSIONER OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 9, 2021
Order No.

WP Nos.21446, 24972 to 24975, 25211, 32112, 32455 of 2017, 531, 973, 1186, 1187, 1666 to 1668, 4280, 4371, 4708, 5232, 9826, 9828, 11397, 14547, 14570, 15262 to 15265, 15602, 17296, 27765, 27766, 27783, 27787, 27797, 30462, 30467, 30473 of 2018

Citation

2021(4) TAXREPLY 4104
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

COMMON ORDER These batch of writ petitions were filed questioning the demand made by the Southern Railway to pay 18% of GST in respect of the license fee granted to the Private Contractors to run parking of vehicles. 2. At the first instance, this Court would like to look into the provisions of law with reference to collection of 18% GST as far as the parking areas, more specifically, in these batch of cases by the Southern Railway through their Private Contractors. 3. Section 2 of the CGST Act enumerates definitions. Section 2 (102) defines:- “services” means “anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; [Explanation : For the removal of doubts, it is hereby clarified that the expression “services” ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
1
May
S
M
T
W
T
F
S