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M/S.SREEVENKETESWARA COLLEGE v. THE ASSISTANT COMMISSIONER - WP(C) No. 22094 of 2006(E)  RD-KL 14046 (25 July 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 22094 of 2006(E)
1. M/S.SREEVENKETESWARA COLLEGE,
1. THE ASSISTANT COMMISSIONER,
2. THE COMMISSIONER OF CENTRAL EXCISE,
For Petitioner :SRI.T.M.SREEDHARAN
For Respondent :SRI.JOHN VARGHESE, ASSISTANT SG
The Hon'ble MR. Justice KURIAN JOSEPH
O R D E R
KURIAN JOSEPH , J
W.P.(C) NOS. 22094 OF 2006 & 32097 OF 2004
Dated this the 25th day of July, 2007.
Petitioners approached this Court aggrieved by the demands for payment of service tax. There is no such liability for parallel college to pay service tax. The issue is covered in favour of the petitioner by the decision of this Court in Malappuram District Parallel College Association & ors. vs. Union of India & ors [(2005) 199 CTR (KER) 453)]. For parity of reasons, these writ petitions are also allowed. In case any amounts have been collected, the same shall be refunded to the petitioners.
KURIAN JOSEPH, JUDGE.rv
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