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2015 (5) TMI 599 - KERALA HIGH COURT

2015 (5) TMI 599 - KERALA HIGH COURT - TMI - Demand of service tax - Held that:- service tax demanded has already been satisfied under protest, but the adjudication is still to be finalised, it is made clear that in the course of such adjudication exercise, if the authority arrives at a finding that the petitioner is not liable to satisfy the service tax, the amount already satisfied by the petitioner shall be refunded at the earliest, at any rate, within one month thereafter. - Decision in the .....

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tivities being pursued by the petitioner society will come within the purview of Section 65(12)(v) of the Finance Act, so as to attract payment of any Service Tax. It is without any regard to the actual facts and figures and relevant provisions of law, that the petitioner was served with Ext.P1 show cause notice followed by Ext.P4 notice intending to proceed with further steps to mulct liability upon the petitioner. It is stated that the petitioner has already submitted Exts.P2 and P3 replies in .....

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the issue is squarely covered by the decision of this Court in W.P(c) No.28713 of 2014 in favour of the petitioner and seeks for similar relief in this case as well. I heard the learned counsel for the respondents also. 3. In the above circumstance, this Writ Petition is disposed of in terms of the judgment in W.P(c) No.28713 of 2014, the relevant paragraphs of the said judgment are extracted below: "3. The learned Standing Counsel for the respondents submits that, pursuant to Exts.P4 and .....

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