GST on License Fee  —–-- The petitioner sought Mandamus to declare the action of the respondents in levying GST on the licence fee payable by the petitioner in respect of the licence granted to carryon the business in the premises of the respondents, as being illegal, arbitrary and in violation of principles of natural justice. The court observed that Clause (43) of the Deed of Licence entered into between the petitioner and the respondents says that the licensee shall pay the service tax @ 14% as applicable on payment of monthly license fee every month under notification No.14/2015, dt.19.05.2015, issued by the Govt. of India. The provision of Finance Act, 1994, under which service tax was levied, has been subsumed into the GST and it is not open for the petitioner to contend that demand of GST by the respondents is a new levy/imposition that has been fastened by the respondents. The claim of the petitioner of non-liability to pay GST on the licence fee is devoid of merit.  

Held that:- The Hon’ble High Court dismissed the Writ Petition.