Kerala State Financial ... vs Union Of India on 23 November, 2018
Kerala High Court
Kerala State Financial … vs Union Of India on 23 November, 2018
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.
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W.P.(C). No. 35572 of 2018 & Con. Cases
3 ADDITIONAL COMMISSIONER
CENTRAL GST AND CENTRAL EXCISE
Indian Kanoon – http://indiankanoon.org/doc/98105974/ 1
Kerala State Financial … vs Union Of India on 23 November, 2018
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 EXCISE,
TRIVANDRUM COMMISSIONERATE,
ICE BHAVAN, PRESS CLUB ROAD,
TRIVANDRUM – 695001.
6 SUPERINTENDENT
CENTRAL GST AND CENTRAL EXCISE,
TRIVANDRUM NORTH DIVISION,
ATTINGAL RANGE,
1ST FLOOR, REGENCY MALL,
MAMOM, ATTINGAL – 695104.
BY ADV. KUM.S.KRISHNA
OTHER PRESENT:
CGC SRI. T.V. VINU., SRI HARI RAO., SC SRI.
SREELAL WARRIER.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 23.11.2018, ALONG WITH WP(C).35796/2018,
WP(C).35607/2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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W.P.(C). No. 35572 of 2018 & Con. Cases
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. 35796 of 2018
PETITIONER/S:
Indian Kanoon – http://indiankanoon.org/doc/98105974/ 2
Kerala State Financial … vs Union Of India on 23 November, 2018
KERALA STATE FINANCIAL ENTERPRISES LTD.
(PARASSALA BRANCH), MANGALAM BUILDING, NEAR
GANDHI PARK, THIRUVANANTHAPURAM – 695 502,
REPRESENTED BY ITS LIAISON OFFICER (LEGAL),
3RD FLOOR, MORNING STAR BUILDING,
KACHERIPADY, ERNAKULAM – 18
BY ADVS.
SRI.SANDEEP GOPALAKRISHNAN
SHRI. ZAFAR ANTONIO
SMT.JINNU SARA GEORGE
SMT.MITHA SUDHINDRAN
SRI.ANAND VIMAL
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, NORTH BLOCK,
NEW DELHI – 110 001
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W.P.(C). No. 35572 of 2018 & Con. Cases
2 COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX (APPEALS), CENTRAL
REVENUE BUILDING, I.S.PRESS ROAD, COCHIN-
680020.
3 ADDITIONALCOMMISSIONER
CENTRAL GST AND CENTRAL EXCISE, TRIVANDRUM
COMMISSIONERATE, 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 EXCISE, TRIVANDRUM
COMMISSIONERATE, ICE BHAVAN, PRESS CLUB ROAD, TRIVANDRUM-695001.
6 SUPERINTENDENT,
CENTRAL GST AND CENTRAL EXCISE, TRIVANDRUM
NORTH DIVISION, ATTINGAL RANGE, 1ST FLOOR,
REGENCY MALL, MAMOM, ATTINGAL-695104.
Indian Kanoon – http://indiankanoon.org/doc/98105974/ 3
Kerala State Financial … vs Union Of India on 23 November, 2018
BY ADVS.
SREELAL N. WARRIER, SC, CENTRAL BOARD OF
EXCISE & CUSTOMS
SRI.K.SHRI HARI RAO, CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 23.11.2018, ALONG WITH WP(C).35607/2018,
WP(C).35572/2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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W.P.(C). No. 35572 of 2018 & Con. Cases
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. 35607 of 2018
PETITIONER/S:
KERALA STATE FINANCIAL ENTERPRISES
LTD(KALLAMBALAM BRANCH)
AL JAS PLAZA BUILDING, KALLAMBALAM,
THIRUVANANTHAPURAM, KERALA, 695605,
REPRESENTED BY ITS LIASION OFFICER (LEGAL),
3RD FLOOR, MORNING STAR BUILDING,
KACHERIPADY, ERNAKULAM 18.
BY ADVS.
SRI.SANDEEP GOPALAKRISHNAN
SHRI. ZAFAR ANTONIO
SMT.JINNU SARA GEORGE
SMT.MITHA SUDHINDRAN
SRI.ANAND VIMAL
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY,
Indian Kanoon – http://indiankanoon.org/doc/98105974/ 4
Kerala State Financial … vs Union Of India on 23 November, 2018
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
NORTH BLOCK, NEW DELHI 110001.
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W.P.(C). No. 35572 of 2018 & Con. Cases
2 COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND
SERVICE TAX (APPEALS),
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
COCHIN-680020.
3 ADDITIONAL COMMISSIONER CENTRAL GST AND
CENTRAL EXCISE,
TRIVANDRUM COMMISSIONERATE 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 EXCISE,
TRIVANDRUM COMMISSIONERATE, ICE BHAVAN, PRESS
CLUB ROAD, TRIVANDRUM-695001.
6 SUPERINTENDENT,
CENTRAL GST AND CENTRAL EXCISE, TRIVANDRUM
NORTH DIVSION, ATTINGAL RANGE, 1ST FLOOR,
REGENCY MALL, MAMOM, ATTINGAL-695104.
BY ADVS.
SRI.T.V.VINU, CGC
SREELAL N. WARRIER, SC, CENTRAL BOARD OF
EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 23.11.2018, ALONG WITH WP(C).35796/2018,
WP(C).35572/2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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W.P.(C). No. 35572 of 2018 & Con. Cases
JUDGMENT
The petitioner, a Non-Banking Financial Company, seeks the following reliefs:
Indian Kanoon – http://indiankanoon.org/doc/98105974/ 5
Kerala State Financial … vs Union Of India on 23 November, 2018
i) Issue a writ of certiorari or any other appropriate writ, order or direction to call for
the records leading to the issuance of Exhibit-P3 and quash the same and all consequential proceedings pending against the petitioner.
ii) Issue a writ of declaration or any other appropriate writ, order or direction to affirm that the petitioner is not liable to remit any amounts towards service tax on chit-fund business during the period from 2007- 2012.”
2. Both the counsel agree that the issues stand squarely covered in the petitioner’s favour by a Supreme Court decision in Union of India and Others v. M/s. Margadarshi Chit Funds (P) Ltd. Etc. 1 and also a Division Bench judgment, dated 14 th March 2018, of this Court in W.A. No.273 of 2013. I, therefore, dispose of the writ petition, holding that the petitioner is not liable to pay service tax before 14.05.2015. Thus, to that extent, the Ext.P3 stands set aside.
1 AIR 2017 SC 3730 W.P.(C). No. 35572 of 2018 & Con. Cases At any rate, for the period from 14.05.2015 onwards, the authorities may consider the issue keeping in view the judgments referred to above.
Sd/-
DAMA SESHADRI NAIDU JUDGE das W.P.(C). No. 35572 of 2018 & Con. Cases APPENDIX OF WP(C) 35572/2018 PETITIONER’S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO.54/2012 ST (ADC), ISSUED BY THE 3RD RESPONDENT, DATED 19/09/2012.
EXHIBIT P2 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT DATED 10/10/2012.
EXHIBIT P3 TRUE COPY OF ORDER-IN-ORIGINAL NO.12/2014 ST (ADC) ISSUED BY THE 3RD RESPONDENT, DATED 29/05/2014.
EXHIBIT P4 TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER DATED 19/04/2016.
EXHIBIT P 5 TRUE COPY OF THE REJECTION ORDER IN A.NO.TVM/EXCUS-000-APP-123-16-17, DATED 29/08/2016.
EXHIBIT P6 TRUE COPY OF THE COMMUNICATION O.C.
NO.61/2017 SENT BY THE 6TH RESPONDENT TO THE PETITIONER, DATED 31/01/2017.
EXHIBIT P7 TRUE COPY OF THE COMMUNICATION O.C.NO.104/2017/3126/017 SENT BY THE 6TH RESPONDENT TO THE PETITIONER, ON 21/02/2017.
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Kerala State Financial … vs Union Of India on 23 November, 2018
EXHIBIT P8 A TRUE COPY OF THE REQUEST FOR RECTIFICATION, SUBMITTED BEFORE THE 5TH RESPONDENT ON 09/03/2018.
W.P.(C). No. 35572 of 2018 & Con. Cases EXHIBIT P9 A TRUE COPY OF THE ORDER C.NO.IV/16/83/2012-STADJN ISSUED BY THE 4TH RESPONDENT IN THE APPLICATION FOR RECTIFICATION OF MISTAKE, ON 20/03/2018.
EXHIBIT P10 A TRUE COPY OF THE COMMUNICATION O.C.
NO.91/2018 ISSUED BY THE 6TH RESPONDENT, ON 27/07/2018.
EXHIBIT P11 A TRUE COPY OF THE ORDER IN APPEAL NO.TVM-EXCUS-000-APP-201 TO 232/2018 ISSUED BY THE 2ND RESPONDENT FOR 32 APPEALS IN RESPECT OF VARIOUS BRANCHES OF KSFE, DATED 23/03/2018.
W.P.(C). No. 35572 of 2018 & Con. Cases APPENDIX OF WP(C) 35796/2018 PETITIONER’S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE SHOW-CAUSE NOTICE NO.56/2012 ST(ADC), ISSUED BY THE 3RD RESPONDENT, DATED 20.9.2012.
EXHIBIT P2 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER, TO THE 3RD RESPONDENT, DATED 18.10.2012.
EXHIBIT P3 TRUE COPY OF ORDER-IN-ORIGINAL NO.10/2014 ST (ADC) ISSUED BY THE 3RD RESPONDENT, DATED 29.5.2014.
EXHIBIT P4 TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER DATED 25.7.2016.
EXHIBIT P5 TRUE COPY OF THE REJECTION ORDER IN C.NO.IV/16/9/2016-APPEALS, DATED 24.8.2016.
EXHIBIT P6 A TRUE COPY OF THE REQUEST FOR RECTIFICATION SENT BY THE 6TH RESPONDENT TO THE PETITIONER, ON 9.3.2018.
EXHIBIT P7 A TRUE COPY OF THE ORDER C.NO.IV/16/97/2012-STAdjn ISSUED BY THE 4TH RESPONDENT, IN THE APPLICATION FOR RECTIFICATION OF MISTAKE ON 20.6.2018.
EXHIBIT P8 A TRUE COPY OF TEH COMMUNICATION O.C.NO.125/2018 ISSUED BY THE 6TH RESPONDENT, ON 27.7.2018.
W.P.(C). No. 35572 of 2018 & Con. Cases EXHIBIT P9 A TRUE COPY OF THE ORDER IN APPEAL NO.TVM-EXCUS-ooo-APP-363 TO 384/2018 ISSUED BY THE 2ND RESPONDENT FOR 22
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Kerala State Financial … vs Union Of India on 23 November, 2018
APPEALS IN RESPECT OF VARIOUS BRANCHES OF KSFE, DATED 25.4.2018.
W.P.(C). No. 35572 of 2018 & Con. Cases APPENDIX OF WP(C) 35607/2018 PETITIONER’S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE SHOW-CAUSE-NOTICE NO.58/2012ST(ADC) ISSUED BY THE 3RD RESPONDENT DATED 21.9.2012 EXHIBIT P2 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT DATED 5.10.2012 EXHIBIT P3 TRUE COPY OF ORDER-IN-ORIGINAL NO.11/2014 ST(ADC) ISSUED BY THE 3RD RESPONDENT, DATED 29.5.2014 EXHIBIT P4 TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER DATED 29.4.2016 EXHIBIT P5 TRUE COPY OF THE REJECTION ORDER IN A.
NO.TVM/EXCUS-OOO-APP-122-16-17, DATED 29.8.2016 EXHIBIT P6 TRUE COPY OF THE COMMUNICATION O.C.
NO.44/2017/2651/017 SENT BY THE 6TH RESPONDENT TO THE PETITIONER, DATED 28.9.2017 EXHIBIT P7 TRUE COPY OF THE COMMUNICATION O.C.
NO.51/2017/3126/017 SENT BY THE 6TH RESPONDENT TO THE PETITIONER, ON 24.10.2017 EXHIBIT P8 A TRUE COPY OF THE REQUEST FOR RECTIFICATION SENT BY THE 6TH RESPONDENT TO THE PETITIONER, ON 9.3.2018 W.P.(C). No. 35572 of 2018 & Con. Cases EXHIBIT P9 A TRUE COPY OF THE ORDER C.NO.IV/16/98/2012-STADJN ISSUED BY THE 4TH RESPONDENT, IN THE APPLICATION FOR RECTIFICATION OF MISTAKE, ON 20.3.2018 EXHIBIT P10 A TRUE COPY OF THE COMMUNICATION O.C.
NO.85/2018 ISSUED BY THE 6TH RESPONDENT ON 15.5.2018 EXHIBIT P11 A TRUE COPY OF THE ORDER IN APPEAL NO.TVM-EXCUS-OOO-APP-201 TO 232/2018 ISSUED BY THE 2ND RESPONDENT FOR 32 APPEALS IN RESPECT OF VARIOUS BRANCHES OF KSFE, DATED 23.3.2018
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