THE HON'BLE SRI JUSTICE P.SAM KOSHY
AND
THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY
WRIT PETITION No. 25865 of 2023
O R D E R:(per Hon'ble Sri Justice P.SAM KOSHY)
Heard Mr.Parsa Anantha Nageswar Rao, learned counsel for the
petitioner, Mrs.Anjali Agarwal, learned counsel appearing on behalf of
Mr.Gadi Praveen, learned Deputy Solicitor General of India, for the
respondent No.1 and Mr.Dominic Fernandis, learned Standing Counsel
appearing for the respondent Nos.2 and 3. Perused the material on record.
2. The instant writ petition has been filed assailing the order dated 24.07.2023 passed by the respondent No.3 in OIO No.45/2023- 24-S.
3. The challenge in the present writ petition is that the petitioner being a lawyer by profession was exempted from the payment of service tax in terms of the Notification dated 20.06.2012 i.e., vide Notification No.25/2012.
4. Learned counsel for the petitioner relied upon the judgment of the Division Bench of this Court passed in W.P.No.8967 of 2023, whereby 2 under similar circumstances, the impugned order was set aside and the matter was remanded back to the accessing authority for fresh consideration in terms of the aforesaid notification.
5. Learned counsel for the Department submits that it appears that the facts of the present case are similar to the facts of W.P.No.8967 of 2023 decided on 16.06.2023.
6. Taking into consideration the notification dated 20.06.2012 i.e., Notification No.25 of 2012, the impugned order dated 24.07.2023 passed by respondents is set aside/quashed and the matter is remanded back to the respondents for fresh consideration subject to the petitioner furnishing all relevant materials, so far as the profession that he carries on and the income being exclusively from the said profession.
7. In view of the fact that the matter is being remanded back, let the petitioner enter appearance before respondent No.3 on or before 19.10.2023. It is made clear that there shall be no necessity of issuance of new fresh notice to the petitioner. The petitioner is expected to enter appearance and furnish whatever contentions and submissions he has in support of his pleadings.
8. Accordingly, the writ petition is allowed. No order as to costs. 3
9. As a sequel, miscellaneous applications pending if any in this writ petition, shall stand closed. No order as to costs.
_________________ P.SAM KOSHY, J ________________________________ LAXMI NARAYANA ALISHETTY, J 19.09.2023 Aqs/hfm 4 THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA WRIT PETITION No. 25865 of 2023 (per the Hon'ble Sri Justice P.SAM KOSHY) 19.09.2023 Aqs/hfm