Service tax demand  – Tender conditions –-–-The petitioner challenged the impugned tender cum auction notice, dated 25.01.2018, insofar as the same demands GST from the petitioner on the tender bid. The counsel for the petitioner submitted that under the Act, the respondents are under obligation to pay the necessary tax to be payable under the said Act. The counsel for the respondents submitted that as per Notification No.12 of 2017 Central tax (rate) dated 28.06.2017, exempts only service provided by an entity registered under Section 12 AA of the Income Tax Act, 1961 by way of Charitable Activities from whole of GST. The petitioner was required to bear the incidence of GST as per the Tender Notification, which was not paid by the petitioner. The court observed that the tender conditions stipulate that applicable tax has to be paid by the petitioner. The demand of service tax from the petitioner was correct, it would however require a proper adjudication by the authorities under the respective GST enactments. The court placed its reliance on the Supreme Court decision in the case of State of Punjab and another Vs. Devan Modern Brewaries Limited and another. There is no merits in the present writ petition.

Held that:- The Hon’ble High Court dismissed the writ petition.