The High Court at Ernakulam allowed a writ petition held by the petitioner to address service tax liability for a specific period, relying on a prior decision for parity of reasons and declaring no liability exists.
The petitioner is declared not liable to pay service tax for the period from 01.01.2005 to 13.05.2005.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE KURIAN JOSEPH
WEDNESDAY, THE 25TH JULY 2007 / 3RD SRAVANA 1929
WP(C).No. 1342 of 2005(I)
PETITIONER:
A.V.THOMAS & CO. LTD., P.B.NO.4260, PANAMPILLY NAGAR P.O., COCHIN-682036, REP. BY ITS CHIEF FINANCIAL OFFICER, MR.R.VENUGOPALAN.
BY ADV.SRI.E.K.NANDAKUMAR
SRI.A.K.JAYASANKAR NAMBIAR SMT.PRIYA MAHESH SMT.PRIYA MANJOORAN
RESPONDENTS:
BY ADV. SRI.JOHN VARGHESE, ASSISTANT SG SRI. P. PARAMESWARAN NAIR, ASG
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) NO. 1342/2005
: 2 :
APPENDIX
PETITIONER'S EXHIBITS:
| EXT.P1: | TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE HON'BLE FINANCE MINISTER FOR THE YEAR 2004-05 DATED NIL. |
|---|---|
| EXT.P2: | TRUE COPY OF THE RELEVANT EXTRACTS OF THE FINANCE ACT, 1994 DATED NIL. |
| EXT.P3: | TRUE COPY OF THE RELEVANT EXTRACTS OF SERVICE TAX RULES, 1994 AS AMENDED UP TO SEPTEMBER 2004, DATED NIL. |
| EXT.P4: | TRUE COPY OF THE CIRCULAR DATED 10TH SEPTEMBER 2004 ISSUED BY THE FINANCE MINISTRY-CIRCULAR F. NO. B-2/8/2004- TRU DATED 10.09.2004. |
| EXT.P5: | TRUE COPY OF THE NOTIFICATIN DATED 03.12.2004 ISSUED BY THE CENTRAL GOVERNMENT PUBLISHED VIDE NOTIFICATION NO.32/2004-ST. |
| EXT.P6: | TRUE COPY OF THE NOTIFICATION DATED 03.12.2004 ISSUED BY THE CENTRAL GOVERNMENT PUBLISHED VIDE NOTIFICATION NO.33/2004-ST. |
| EXT.P7: | TRUE COPY OF THE NOTIFICATION DATED 03.12.2004 ISSUED BY THE CENTRAL GOVERNMENT PUBLISHED VIDE NOTIFICATIN NO.34/2004-ST. |
| EXT.P8: | TRUE COPY OF THE NOTIFICATION DATED 03.12.2004 ISSUED BY THE CENTRAL GOVERNMENT PUBLISHED VIDE NOTIFICATION NO.35/2004-ST. |
RESPONDENTS' EXHIBITS: NIL
/True Copy/
P.A to Judge.
KURIAN JOSEPH , J
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W.P.(C) NO. 1342 OF 2005
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Dated this the 25th day of July, 2007.
JUDGMENT
Whether the petitioner is liable to pay service tax during the period from 01.01.2005 to 13.05.2005 is the question raised in this writ petition. The same is covered in favour of the petitioner by the decision of this Court in W.P.C. No. 4838/2005. For parity of reasons, the writ petition is allowed declaring that there is no liability for the petitioner to pay service tax in respect of the above period.
KURIAN JOSEPH, JUDGE.
rv
1 issue framed by the court
Whether the petitioner is liable to pay service tax during the period from 01.01.2005 to 13.05.2005.
A.V.THOMAS & CO. LTD.
THE UNION OF INDIA
THE COMMISSIONER OF CENTRAL EXCISE
KURIAN JOSEPH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
