2015 (5) TMI 564

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.....D.SIVADAS FOR THE RESPONDENT : SRI.SAIBY JOSE KIDANGOOR , SRI.THOMAS MATHEW NELLIMOOTTIL, SC JUDGEMENT The petitioner has approached this Court with the following prayers:             "i) declare that Ext.P1 and P3 proceeding issued by the 3rd respondent is illegal, arbitrary and without jurisdiction and further declare that the co-ope....

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....cumstances of the case including the cost of this proceedings." 2. The case of the petitioner is that the petitioner's establishment is a co-operative society registered under the relevant provisions of the Kerala Co-operative Societies Act. The contention of the petitioner is that none of the activities being pursued by the petitioner society will come within the purview of Section 65(12)(v)....

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.... The learned Counsel for the petitioner submits that the petitioner has subsequently preferred Ext.P6 as well before the third respondent/Superintendent of Central Excise, referring to the vital provisions under the statute and the factual position with regard to the case of the petitioner. 3. The learned Standing Counsel for the respondents submits that, pursuant to Exts.P4 and P5 judgments, the....

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....endent of Central Excise in response to Exts.P1 and P3 proceedings. The third respondent/Superintendent of Central Excise/competent authority shall consider the reply submitted by the petitioner by way of Exts. P2 and P6 and shall also hear the petitioner on the question of their liability to pay service tax; and if the liability is upheld, direction be given to the petitioner to produce further d....