TMI Blog2022 (6) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... ible to service tax was considered by the Hon ble Supreme Court in UNION OF INDIA AND ORS. VERSUS M/S. MARGADARSHI CHIT FUNDS (P) LTD. ETC [ 2017 (7) TMI 224 - SUPREME COURT] . It was laid down in the said decision that after the amendment brought about to the definition of the word service from 15.06.2015 onwards, service tax is payable on Chit Fund. Relying on the aforesaid decision, a Divisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and followed by the Division Bench of this Hon ble Court. For the purpose of such adjudication, necessarily an opportunity of hearing should be offered to the petitioner. Petition allowed by way of remand. - WP(C) NO. 28667 OF 2018 - - - Dated:- 8-3-2022 - M/S.DHANAMITHRA KURIES PVT.LTD., M/S.KUDUMBAKSHEMAM KURIES PVT LTD, M/S. PENINSULA CHITS PVT LTD, M/S. JANASAKHTI CHITTIES PVT LTD, M/S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HOMAS, J. The issue canvassed in this Writ Petition pertains to the demand for service tax for the period 2012-13 and 2013-14. 2. The question whether companies like the petitioners who are engaged in Chitty business are exigible to service tax was considered by the Hon ble Supreme Court in Union of India and others v. M/s.Margadarshi Chit Funds (P) Ltd. etc (AIR 2017 SC 3730). It was laid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the matter to the adjudicating authority for fresh adjudication in the light of the law as laid down by the Hon ble Supreme Court and followed by the Division Bench of this Hon ble Court. For the purpose of such adjudication, necessarily an opportunity of hearing should be offered to the petitioner. 4. In view of the above, Ext.P1 to Ext.P22 shall stand set aside and the 4th and 5th respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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