2015 (1) TMI 862

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....y the 4th respondent is illegal, arbitrary and without jurisdiction and further declare that the co-operative societies are not liable to pay service tax        ii) call for the records leading to Exts.P2 and P4 proceedings and quash the same by issuing a writ of certiorari       iii) issue a writ of mandamus or other appropriate writ, order or direction restraining the 3rd respondent to consider whether the petitioner society is liable to be assessed under the provision of service tax and if a finding is rendered holding that the petitioner society is not liable to pay service tax, issue necessary proceedings to refund the service tax collected from the petitioner society. &nb....

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....s to their liability to pay service tax and if the liability is upheld, to proceed with further steps for quantifying the same as well. 3. When the matter is taken up for consideration, the learned Counsel for the petitioners submits that the issue is squarely covered by the decision of this Court in W.P.(C) No.28713 of 2014 in favour of the petitioners and seeks for similar relief in these cases as well. 4. In the above circumstance, this writ petition is disposed of in terms of the judgment in W.P.(C) 28713 of 2014. The relevant paragraphs of the said judgment are extracted below:        "3. The learned Standing Counsel for the respondents submits that, pursuant to Exts.P4 and P5 judgments, the matte....