TaxTMI 
TaxTMI 
2015 (9) TMI 937
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.... Adv. Sri. Tojan J. Vathikulam, SC Judgment The petitioner has approached this Court with the following prayers: "(i) To issue a Writ of Certiorari by quashing the illegal and arbitrary Exhibit P3 order. (ii) To issue a Writ of Mandamus directing the respondents not to proceed further with P3 order. (iii) To issue a Writ of Mandamus or appropriate order declaring that no service tax is le....
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.... issue a Writ of Mandamus directing the respondent not to assess service tax as the total income for the annual period was below the threshold exemption limit." 2. The learned counsel for the petitioner submits that, the activities being pursued by the petitioner, who is a Co-operative Bank, do not come within the purview of 'service', so as to attract any 'service tax' payable u....
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....e of Article 142 of the Constitution of India. It is also brought to the notice of this Court that similar assessees had already approached this Court at different points of time raising similar contention and that the said parties have been relegated to pursue the remedy before the competent authorities under the Statute. The learned counsel for the petitioner points out that the said parties had....