- 1 - HC-KAR NC: 2025:KHC-D:13527 WP No. 106294 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 26TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106294 OF 2025 (T-RES) BETWEEN: M/S. M. SIDDARAMANA GOUD A PROPRIETARY CONCERN REPRESENTED HEREIN BY ITS SOLE PROPRIETOR, MR. M. SIDDARAMANA GOUD S/O M. NAGANA GOUD, AGED 59 YEARS, HAVING ADDRESS AT DOOR NO.49, GURU NILAYA, TALUK ROAD, RENUKA NAGAR, BELLARY-583103. …PETITIONER (BY SRIYUTHS: SANDEEP HUILGOL AND SHASHANK HEGDE, ADVOCATES) AND: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELAGAVI COMMISSIONERATE, NO.71, CLUB ROAD, BELAGAVI-590001. 2. THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELAGAVI COMMISSIONERATE, BELAGAVI OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE NO.71, CLUB ROAD, BELAGAVI-590001. Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:13527 WP No. 106294 of 2025 3. THE SUPERINTENDENT OF CENTRAL TAX AND GST BELLARY RANGE -A, BELLARY DIVISION, 2ND CROSS, 3RD FLOOR, SRI BASAVA ARCADE, GANDHINAGAR, BELLARY-583103. 4. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED HEREIN BY ITS CHAIRMAN DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 5. THE UNION OF INDIA REPRESENTED HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110001. …RESPONDENTS (BY SRI. SHIVARAJ BALLOLI, ADVOCATE FOR R1 TO R4; SRI. M.B. KANAVI, ADVOCATE FOR R5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, I) QUASHING THE IMPUGNED ORDER-IN-ORIGINAL NO SL.NO.BEL- EXCUS-COM-MG-03-2023-24-S.T. BEARING DIN NO.20230557TC000000E4B6 AND C. NO. V/SER/15/87/2021-ST 4570/2023, PASSED ON 26.04.2023 AND ISSUED ON 24.05.2023 BY THE 1ST RESPONDENT UNDER CHAPTER V OF THE FINANCE ACT, 1994, FOR THE FINANCIAL YEARS 2015-16 AND 2016-17 (ANNEXURE-‘A’); II) QUASHING THE IMPUGNED SHOW CAUSE NOTICE BEARING NO.V/SER/15/87/2021 ST/953, SL.NO.98/2021 ST (COMM) AND DIN NO. 20210457TC0000818739 DATED 20.04.2021 ISSUED BY THE 2ND RESPONDENT UNDER CHAPTER V OF THE FINANCE ACT, 1994, FOR THE FINANCIAL YEARS 2015-16 AND 2016-17 (ANNEXURE- ‘B) III) QUASHING THE IMPUGNED NOTICE DATED 06.06.2023 BEARING OC NO.39/2023 ISSUED BY THE 3RD RESPONDENT UNDER CHAPTER V OF THE FINANCE ACT, 1994, FOR THE FINANCIAL YEARS 2015-16 AND 2016-17 (ANNEXURE-‘C’); IV) - 3 - HC-KAR NC: 2025:KHC-D:13527 WP No. 106294 of 2025 DECLARE THAT THE ACTIVITIES UNDERTAKEN BY THE PETITIONER DURING THE SUBJECT TAX PERIODS ARE NOT LIABLE TO SERVICE TAX AS IT IS EXEMPTED FROM PAYING SERVICE TAX AS PER THE NOTIFICATION NO.25/2012-ST (ANNEXURE-‘D’); AND V) PASS SUCH OTHER OR FURTHER ORDERS AS THIS HON’BLE COURT MAY DEEM FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTEREST OF JUSTICE AND EQUITY. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The petitioners are before this Court seeking for the following reliefs: (i) Quashing the impugned Order-in-Original No SL.NO.BEL-EXCUS-COM-MG-03-2023-24-S.T. bearing DIN No.20230557TC000000E4b6 and C. No. V/SER/15/87/2021-ST 4570/2023, passed on 26.04.2023 and issued on 24.05.2023 by the 1st Respondent under Chapter V of the Finance Act, 1994, for the financial years 2015-16 and 2016-17 (Annexure-‘A’); (ii) Quashing the impugned show cause notice bearing No.V/SER/15/87/2021 ST/953, SL.NO.98/2021 ST (COMM) and DIN No. 20210457TC0000818739 dated 20.04.2021 issued by the 2nd Respondent under Chapter V of the Finance Act, 1994, for the financial years 2015-16 and 2016-17 (Annexure-‘B’); (iii) Quashing the impugned notice dated 06.06.2023 bearing OC No.39/2023 issued by the 3rd Respondent under Chapter V of the Finance Act, 1994, for the financial years 2015-16 and 2016- 17 (Annexure-‘C’); - 4 - HC-KAR NC: 2025:KHC-D:13527 WP No. 106294 of 2025 (iv) Declare that the activities undertaken by the Petitioner during the subject tax periods are not liable to service tax as it is exempted from paying service tax as per the Notification No.25/2012-ST (Annexure-‘D’); and (v) Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity. 2. All the counsels submit that the lis in the above matter has already been dealt with by Co-ordinate Bench of this Court in M/s Karnataka Chinmaya Seva Trust vs. Joint Commissioner of Central Tax in WP No.11154 of 2023 dated 03.07.2024. 3. In that view of the matter, I pass the following; ORDER i. The writ petition is allowed. ii. A certiorari is issued, impugned Order-In-Original No.SL.NO.BEL-EXCUS-COM-MG-03-2023-24-S.T. bearing DIN NO.20230557TC000000E4B6 and C. No.V/SER/15/87/2021-ST 4570/2023, passed on 26.04.2023 and issued on 24.05.2023 by the 1st - 5 - HC-KAR NC: 2025:KHC-D:13527 WP No. 106294 of 2025 respondent at Annexure-A and impugned notice dated 06.06.2023 bearing OC No.39/2023 issued by the 3rd respondent at Annexure-C, are quashed. iii. The matter is remitted to respondent No.3 for fresh consideration from stage of issuance of show-cause notice, permitting the petitioner to reply to show-cause notice which shall be considered in accordance to the judgment in M/s Karnataka Chinmaya Seva Trust case (supra). Sd/- (SURAJ GOVINDARAJ) JUDGE gab ct:UMD List No.: 1 Sl No.: 76