TMI Blog2014 (2) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... ce is accessible to 'Service Tax' as per the decision in the case of ALL KERALA ASSOCIATION OF CHIT FUNDS VERSUS UNION OF INDIA [2013 (6) TMI 53 - KERALA HIGH COURT] - petition dismissed - decided against petitioner. - W.P.C. No.2795 of 2014 - - - Dated:- 19-2-2014 - MR. P.R. RAMACHANDRA MENON, J. For The Petitioner : Sri. P. Gopinath Menon, Sri. P. Benny Thomas And Sri. K. John Mathai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court may deem fit and proper to issue in the facts and circumstances of the case. 2. The case projected by the petitioner has been sought to be rebutted by filing a statement on behalf of the respondents. 3. The petitioner has moulded the pleadings and prayers, with reference to Ext.P1 judgment rendered by the Delhi High Court in WP(c) No. 4512 of 2012, whereby it was declared that the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court and Ext.P2 order passed by the Apex Court dismissing the S.L.P., cannot have any bearing with regard to the transaction being pursued by the petitioner in the State of Kerala. Even otherwise, the dismissal of SLP by Ext.P2 does not result in any merger, nor can it be treated as an approval of the verdict of the Supreme Court. 5. In so far as the issue in question is concerned, this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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