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THE KIZHAKKENCHERY SERVICE CO-OPERATIVE BANK LIMITED Versus THE COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, AND OTHERS

2015 (5) TMI 599 - KERALA HIGH COURT

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 .....

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] followed - Appeal disposed of. - WP(C).No. 12912 of 2015 (L) - Dated:- 5-5-2015 - SMT. P.V.ASHA, J. FOR THE APPELLANT : BY ADV. SRI.O.D.SIVADAS. FOR THE RESPONDENT : BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL, SC. JUDGMENT The case of the petitioner is .....

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ety 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 .....

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also made to Ext.P5 and Ext.P6 judgments as to the course to be pursued. As per the said verdicts, this Court directed the departmental authorities to consider the case projected by those like the petitioner therein, as to their liability to pay serv .....

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n 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 o .....

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e competent authority and a finding was rendered holding that the activity pursued by the said society was very much within the purview of Service Tax net and accordingly, assessment was finalised and the liability was quantified, passing appropriate .....

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TAX NET' is a matter to be considered with reference to the bye- laws and other records maintained by the Society in relation to the activities. 5. In the said circumstance, the petitioner is relegated to pursue the matter before the third respo .....

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hear the petitioner on the question of their liability to pay service tax; and if the liability is upheld, direction be given to the petitioner to produce further documents for quantification of the liability. The proceedings, as above, shall be fina .....

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