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TMI Blog2019 (1) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... - SUPREME COURT OF INDIA], where it was held that chit fund business was not covered by sub clause (v) of subsection (12) of Section 65 even after its amendment by Finance Act, 2007 - appeal allowed - decided in favor of appellant. - ST/21558/2015-DB - Final Order No. 21905/2018 - Dated:- 14-12-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. Abraham Jose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not come under the service tax net. The appellant submitted that the High Court of Kerala in its decision dated 5.2.2013 in Writ Petition No.6774/2012 had observed that it is up to the Cooperative Society to file objections, if any, on the notices regarding payment of service tax and it is up to the Department to dispose of the objections and then only they will provide the details for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal of the appellant. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the law laid down by the apex court in the case of UOI vs. Margadarshi Chit Funds (P) Ltd.: 2017 (3) GSTL 3 (SC). He further submitted that the adjudicating authority has not followed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the Hon ble High Court of Delhi was appealed by the Revenue by filing SLP No.24998/2013 before the Apex Court and the SLP was also dismissed. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record and the decision of the apex court in the case of UOI vs. Margad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned judgment of the Andhra Pradesh High Court. We also hold that Kerala High Court has taken erroneous view and its judgment stands overruled. As a result, these appeals are dismissed. By following the ratio of the apex court, we are of the considered view that the impugned order is not sustainable in law and therefore, set aside the same by allowing the appeal of the appellant with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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