2018 (11) TMI 1474

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..... RIVANDRUM AND SUPERINTENDENT CENTRAL GST AND CENTRAL EXCISE, ATTINGAL - 2018 (11) TMI 1474 - KERALA HIGH COURT - TMI - Nature of activity of "chit fund business" - cash management / fund management - whether classifiable under the category of "banking and other financial services" - Held that:- The issue stands squarely covered by the decision in the case of UNION OF INDIA AND ORS. VERSUS M/S. MA .....

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..... 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 p .....

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