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TMI Blog2017 (3) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... the liability of service tax is decided against the Society, objection will be considered, is clearly complied with, while issuing the SCN - Even otherwise, when the respondents have in the SCN clearly indicated that they are proceeding after hearing the petitioner or their representative and after coming to a finding that the service rendered is taxable under the Service Tax Act, there is no reason for this Court to interfere in the matter at this stage of the proceedings - petition dismissed - decided against petitioner. - W.P. (C) Nos. 15949, 16316, 16321, 16359, 16412, 16489, 16505, 16605, 16616, 16625, 16626, 16630, 16641,16656, 16905, 16906, 16986, 16989, 17013, 17014, 17108, 17147, 17234, 17258, 19019, 19045, 24919 & 27102 of 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued with a summons to provide records and file ST return for assessing service tax. Ext.P1 is one such notice dated 2/7/2015. Petitioner appeared and filed objection. A batch of writ petitions were filed before this Court challenging the aforesaid action. Ultimately, by a common judgment dated 5/2/2013 passed in a batch of writ petitions, it was held that the respondents will be free to call upon the Society to produce documents which are required to quantify the liability. Pursuant to the same, show cause notice dated 20/10/2015 had been issued. 3. The main contention urged by the petitioner is that the issue relating to taxability has not been decided by the 3rd respondent before issuing the show cause notice. Unless it is decided that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable as envisaged under banking and financial services , Section 65(105)(zm) and 'business auxiliary services' as per Section 65(19) as they were acting as commission agent. Further, they were providers of services falling under the definition of 'renting of immovable properties' as per Section 65(105)(zzzz) of the Finance Act, 1994 as amended. 5. Heard the learned counsel for the petitioners and the learned standing counsel appearing for the respondents in these cases. 6. The main contention raised by the petitioners is placing reliance upon the judgment in WP(C) No. 6393/2012 and connected cases. In that case, the issue projected was whether a particular scheme namely Group Deposit and Credit Scheme, in which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 65(90a) of the Finance Act, 1994 as it existed prior to 1/7/2012. Further, it is indicated that w.e.f. 1/7/2012, as per Section 65B(44) of the Finance Act, 1994, 'service' has the meaning of any activity carried out by a person for another for consideration and includes a declared service. Section 65B(51) defines 'taxable service' as any service on which service tax is leviable under Section 66B of the Act. Thereafter, in Ext.P3, having narrated the legal aspects involved in the matter, it was observed that the considerations received by the Society are liable to be included in the assessable value. Therefore, there is a clear finding in the show cause notice itself that the service rendered by the Society is ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny purpose or under any scheme or arrangement by whatever name called, monies in lump sum or otherwise, by way of subscriptions or by sale of units, or other instruments or in any other manner and awarding prizes or gifts, whether in cash or kind, or disbursing monies in any other way to persons from whom monies are collected or to any other person. 'Non-banking institution' is defined under Section 45-I(e) as meaning, a Company, Corporation or a Co-operative Society. It is therefore contended that when a Co-operative Society is carrying on activity of collecting money and paying the same, in any manner, it is a financial institution and when banking and other financial services are included as taxable service, the question of taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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