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of <h1>High Court clarifies jurisdiction over service tax entity, bars assessments sans proof.</h1> <h3>Coyalmannam Service Co Operative Bank Limited Represented by its Secretary Versus Commissioner of Central Excise, Customs and Service Tax (Palakkad II Division), Assistant Commissioner (Palakkad Ii Division), Superintendent of Central Excise, Customs and Alathur Range, Alathur</h3> The High Court of Kerala held that the respondent Authority must ascertain its jurisdiction over the petitioner's society regarding service tax. The ... Jurisdiction - summons issued to produce documents - petitioner claims that without determining the jurisdiction of the Authority, ought not to have issued summons to produce the documents - Held that: - The respondent Authority shall determine whether it has a jurisdiction and also whether the petitioner’s society would fall within the ambit of service tax - the Authority shall not proceed for assessment without determining the issue as to jurisdiction - petition allowed - decided in favor of petitioner. The High Court of Kerala ruled that the respondent Authority must determine its jurisdiction and whether the petitioner's society falls under service tax. The petitioner is required to produce specified documents. The Authority cannot proceed with assessment without first establishing jurisdiction as per Ext.P3. The writ petition was disposed of with no costs.
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