SHIVALIK HOUSEKEEPING SERVICES v. DEPARTMENT OF REVENUE & ORS
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
SHIVALIK HOUSEKEEPING SERVICES
v.
DEPARTMENT OF REVENUE & ORS
W.P.(C) 6298/2025, CM APPL. 28714/2025 & CM APPL. 28715/2025 dated 13.05.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Notification/Circular : Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 & Notification No.2/2018-Central Tax (Rate) dated 25.01.2018
Decision : In favour of assessee
Appeal – Waiver of pre deposit – Petitioner engaged in supply of housekeeping services to Government educational institutions – Petitioner contended services exempt from GST under Entry No. 3 of Notification No. 12/2017-CT (Rate) read with Notification No. 2/2018-CT (Rate) – Petitioner sought waiver of mandatory pre-deposit for filing appeal – No GST collected from recipients – Whether recipient institutions qualify as ‘Government Entities’ and services constitute ‘pure services’ is factual and requires examination by Appellate authority – Held: Writ petition disposed – Petitioner to file appeal under Section 107 and directed authority to determine appropriate pre-deposit amount.
Represented By:
Counsel for the Petitioner: Abhishek Kumar Lal, Advocate
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