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2017 (3) TMI 307 - KERALA HIGH COURTChallenge to the issuance Show Cause Notice (SCN) - Levy of tax - Societies registered under the Co-operative Societies Act - petitioner claim that they do not come under the purview of Service Tax Rules and is classified as "Primary Agricultural Credit Society" registered as per Section 2(oaa) of the Kerala Co-operative Societies Act, 1969, and they do not belong to any of the organization mentioned in Section 65 (105)(zm) of the Finance Act, 1994 so as to attract service tax - Held that: - if the issue that the activity carried on by the society attracts provisions of Finance Act, 1994 to fasten the liability of service tax is decided against the Society, objection will be considered, is clearly complied with, while issuing the SCN - Even otherwise, when the respondents have in the SCN clearly indicated that they are proceeding after hearing the petitioner or their representative and after coming to a finding that the service rendered is taxable under the Service Tax Act, there is no reason for this Court to interfere in the matter at this stage of the proceedings - petition dismissed - decided against petitioner.
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