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TMI Blog2024 (6) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 passed by this Court, within one year from the date of the judgment, their applications ought not to have been rejected on some technical issue. These applications are in time and the authority, on examination, finds that they are eligible for a refund of the service tax amount paid by them as per the judgment dated 14.03.2018 passed by this Court, their applications ought to have been considered and the refund could have been credited to their accounts, if such refund is to be made under the judgment of this Court. The matter is remitted back to the Original Authorities to process the petitioners applications for refund of the service tax amount in pursuance of the judgment dated 14.03.2018 passed by this Court and pass fresh orders exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ooyappally Branch, between 2012 and 2015 and the 2nd petitioner has subscribed 11 chitties from the Kerala State Financial Enterprises Limited in Parippally Branch and Oyoor Branch in Kollam District. The petitioners had paid service tax on the subscription. However, given the judgment of the Supreme Court in the case of Union of India v. Margadarshi Chit Funds Private Ltd. 2017 (3) GST L3 (SC), a Division Bench of this Court, in the judgment dated 14.03.2018 in the All Kerala Association of Chit Funds v. Union of India 2018 (12) GSTL 142 (Ker) held that no service tax was leviable on a subscription on chitties between 01.07.2012 to 14.06.2015 and this Court directed for refund of the service tax if the application is made under the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their applications ought not to have been rejected on some technical issue. These applications are in time and the authority, on examination, finds that they are eligible for a refund of the service tax amount paid by them as per the judgment dated 14.03.2018 passed by this Court, their applications ought to have been considered and the refund could have been credited to their accounts, if such refund is to be made under the judgment of this Court. 7. Therefore, I allow these writ petitions and remand the matter back to the Original Authorities to process the petitioners applications for refund of the service tax amount in pursuance of the judgment dated 14.03.2018 passed by this Court and pass fresh orders expeditiously, preferably within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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