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    <title>2015 (6) TMI 1132 - KERALA HIGH COURT</title>
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    <description>The Court declined jurisdiction in the case where a Co-operative Bank challenged an order regarding service tax liability and rejection of a declaration under the Service Tax Voluntary Compliance Encouragement Scheme, 2013. The Court found that the matter involved a disputed question of fact related to the eligibility for the scheme based on the nature of the returns submitted. As such, the Court disposed of the writ petition, directing the petitioner to pursue their appellate remedy before the Commissioner of Appeals, with the time elapsed during the proceedings excluded for any future delay considerations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=193879</link>
      <description>The Court declined jurisdiction in the case where a Co-operative Bank challenged an order regarding service tax liability and rejection of a declaration under the Service Tax Voluntary Compliance Encouragement Scheme, 2013. The Court found that the matter involved a disputed question of fact related to the eligibility for the scheme based on the nature of the returns submitted. As such, the Court disposed of the writ petition, directing the petitioner to pursue their appellate remedy before the Commissioner of Appeals, with the time elapsed during the proceedings excluded for any future delay considerations.</description>
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