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TMI Blog2015 (1) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... 0490 of 2014 (I) - - - Dated:- 15-12-2014 - MR. P.R.RAMACHANDRA MENON, J. FOR THE APPELLANT : ADV. SRI.O.D.SIVADAS FOR THE RESPONDENT : SRI.TOJAN J.VATHIKULAM,SC, SRI.THOMAS MATHEW NELLIMOOTTIL,SC JUDGEMENT The petitioners have approached this Court with the following prayers (the prayers are more or less similar in both the writ petitions): i) declare that the proceedings (Exts.P2 and P4) issued by the 4th respondent is illegal, arbitrary and without jurisdiction and further declare that the co-operative societies are not liable to pay service tax ii) call for the records leading to Exts.P2 and P4 proceedings and quash the same by issuing a writ of certiorari iii) issue a writ of mandamus o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioners have already submitted Exts.P1, P3 and P4 replies in response to the above notices. Reference is also made to Exts. P5 and P6 judgments as to the course to be pursued. As per the said verdicts, this Court directed the departmental authorities to consider the case projected by those like the petitioners herein, as to their liability to pay service tax and if the liability is upheld, to proceed with further steps for quantifying the same as well. 3. When the matter is taken up for consideration, the learned Counsel for the petitioners submits that the issue is squarely covered by the decision of this Court in W.P.(C) No.28713 of 2014 in favour of the petitioners and seeks for similar relief in these cases as well. 4. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther documents for quantification of the liability. The proceedings, as above, shall be finalised at the earliest, at any rate, within two months from the date of receipt of a copy of the judgment. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the competent authority for further steps. All contentions are left open. 5. In view of the submission made by the learned Counsel for the petitioners that, service tax in respect of the period October 2007 to June 2012 has already been satisfied under protest, but adjudication is still to be finalised, it is made clear that, in the course of such adjudication exercise, if the authority arrives at a finding that the petitioners are not liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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