Gayatri Educational and Charitable Trust vs. CBEC.. - Odisha HC

The Petitioner is before this Court under Article 226 of the Constitution of India with a prayer to quash the notice relating to non-discharge of liability of service tax under Section 70 of the CGST Act. 

The Petitioner contended that the service which it renders has been put under the negative list during the service tax regime and its educational activities do not fall within the purview of the GST Act. 

Held- The appropriate authority is competent to decide the same in accordance with law.

• Reference Case laws Cited
  
• Supreme Paper Mills Limited Versus Assistant Commissioner of Commercial Taxes
  
• South India Tanners & Dealers Association Versus Deputy Commissioner of Commercial Taxes
  
• Star Paper Mills Ltd. Versus State of Uttar Pradesh
  
• Bhubaneswar Development Authority Versus Commissioner of Central Excise