IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11^TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 7266 OF 2026 (T-RES)

BETWEEN:

1. M/S S N TOURS AND TRAVELS, (A PROPRIETARY CONCERN REGISTERED UNDER THE ERSTWHILE PROVISION OF FIANANCE ACT, 1994)

NO. 155/41, 1ST MAIN, 4TH CROSS, NGR LAYOUT, ROOPENA AGRAHARA, BOMMANAHALLI, BENGALURU - 560 068.

(REP. BY ITS PROPRIETOR SHRI. SATHISH KUMAR C N S/O. CHIKKANAYAKANAHALLI NANJAPPA, AGED ABOUT 44 YEARS).

…PETITIONER Digitally signed by VIJAYA P Location: (BY SRI. PRAKASH D, ADVOCATE)

HIGH COURT OF KARNATAKA AND:

1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SD-7, BENGALURU SOUTH COMMISSIONERATE, 7TH FLOOR, A WING, KENDRIYA SADAN, KORAMANGALA, BENGALURU - 560 034.

…RESPONDENT (BY SRI. ARAVIND V CHAVAN, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) ISSUE A WRIT OF CERTIORARI, OR SUCH OTHER WRIT, ORDER OR DIRECTION AS THIS HONBLE COURT MAY DEEM FIT AND QUASH THE IMPUGNED ORDER PASSED BY RESPONDENT IN ORDER-IN-ORIGINAL SL. NO. 207/2022- 23 SD-7/906/2023 DATED 28.03.2023 AT ANNEXURE C AND ETC., THIS PETITION, COMING ON FOR ORDER, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER

The petitioner has called in question the validity of the order-in-original at Annexure-C. The petitioner submits that the proceedings were initiated on the basis of inputs received from the Central Board of Direct Taxes and that the demand for service tax is based on the declarations made in the Income Tax returns. It is further submitted that this Court in similar factual matrix has been remitting the matter for fresh consideration in terms of the observations made in W.P.No.11154/2023 and connected petitions.

2. It is further submitted that the liability for service tax, even otherwise, is on the recipient by virtue of the notification No.30/2012 and accordingly, it is submitted that the authorities have issued notice under the Finance Act raising demand of service tax, which proceedings are without jurisdiction.

3. Perused the order dated 03.07.2024 passed in W.P.No.11154/2023 and connected petitions, in the case of M/s. Karnataka Chinmaya Seva Trust, Chinmaya Mission Hospital Vs. Joint Commissioner of Central Tax and another "These petitions have been filed calling in question the action of the respondent Department in issuing show- cause notice or having passed the orders-in-original relating to demand sought to be raised under the provisions of the Finance Act, 1994 relating to service tax liability.

2. In all these matters, the proceedings by way of show-cause notice under the Finance Act for service tax liability have been initiated on the basis of inputs received from the Central Board of Direct Taxes on the basis of Form

26AS/Income Tax returns filed.

3. The details of the writ petitions and the stages are as follows:

4. After having heard the matters on various occasions, the Union of India have taken a stand and filed affidavit of the Principal Commissioner, Central Taxes.

5. Sri.N.Venkataraman, learned Additional Solicitor General who was present before the court on 27.06.2024 had submitted that they desire that the matters be resolved and accordingly have putforth a proposed mechanism and made certain suggestions in the affidavit filed. The relevant extract of the affidavit filed by the Principal Commissioner of Central Tax, presently holding charge of Bengaluru West and additional charge of Bengaluru East Commissionerate reads as hereunder:

"I, Kiran Verma, working as Principal Commissioner of Central Tax, presently holding charge of Bengaluru West and additional charge of Bengaluru East Commissionerate, Bengaluru do hereby solemnly affirm and state on oath as follows:

I am working as Principal Commissioner of Central Tax, Bengaluru West and holding additional charge of Bengaluru East Commissionerate, Bengaluru -560071. I am the concerned person in the above Writ Peti