Tadishetty Aditya vs The Union Of India
2023 Latest Caselaw 2473 Tel

            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

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.

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

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