2015 (6) TMI 1132

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....T : ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCISE SRI.THOMAS MATHEW NELLIMOOTTIL,SC, CB EX J U D G M E N T A.MUHAMED MUSTAQUE, J. The petitioner Co-operative Bank is an assessee to service tax under the Finance Act, 1994. The petitioner impugns Ext.P5 order passed by the respondent. 2. The petitioner while filing returns under the Finance Act, 1994, had not disclosed the liability under Rule....