Kerala State Financial Enterprises LTD.(Udiyankulangara Branch) vs. Union Of INDIA
Held
The Court held that the petitioner is not liable to pay service tax before 14.05.2015, setting aside the demand to that extent. For the period after 14.05.2015, the authorities were directed to consider the issue in light of Supreme Court and High Court judgments.
Facts
The petitioner, a Non-Banking Financial Company, challenged show cause notices and orders demanding service tax on chit-fund business. The petitioner sought to affirm they were not liable to remit service tax for the period from 2007-2012.
Key Issues
Whether the petitioner is liable to pay service tax on chit-fund business for the period between 2007 and 2012, and whether prior judicial pronouncements cover the liability.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 23RD DAY OF NOVEMBER 2018 / 2ND AGRAHAYANA, 1940 WP(C).No. 35572 of 2018 PETITIONER/S: KERALA STATE FINANCIAL ENTERPRISES LTD. (UDIYANKULANGARA BRANCH) FIRST FLOOR, APARNA BUILDING, NH 47 ROAD, UDIYANKULANGARA, THIRUVANANTHAPURAM-695122, REPRESENTED BY ITS LIAISON OFFICER (LEGAL), 3RD FLOOR, MORNING STAR BUILDING, KACHERIPADY, ERNAKULAM-18. BY ADVS. SRI.SANDEEP GOPALAKRISHNAN SRI.ANAND VIMAL SMT.JINNU SARA GEORGE SMT.MITHA SUDHINDRAN SHRI. ZAFAR ANTONIO RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 2 COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX (APPEALS), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN - 680020. -2- W.P.(C). No. 35572 of 2018 & Con. Cases 3 ADDITIONAL COMMISSIONER CENTRAL GST AND CENTRAL EXCISE TRIVANDRUM COMMISIONERATE, ICE BHAVAN, PRESS CLUB ROAD, TRIVANDRUM - 695001. 4 JOINT COMMISSIONER CENTRAL GST AND CENTRAL EXCISE, P.B. NO.13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695001. 5 ASSISTANT COMMISSIONER CENTRAL GST AND CENTRAL EXC
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