2018 (2) TMI 1127

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....llant Shri M.K. Sarangi, Jt. Commissioner (AR), for Respondent Per: M.V. Ravindran This appeal is directed against Order-in-Original No. PUN-EXCUS-003-COM-013-13-14 dated 30.09.2013. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this case is whether the appellant is liable to discharge the Service Tax liability on the amount retained by hi....

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.... of the Apex Court, we find it so. Their Lordships were considering the very same issue. It is seen from the judgment, that Hon'ble High Court of Andhra Pradesh was holding a view that the said amounts retained by the Chit Fund Manager is not liable to Service Tax while Hon'ble High Court of Kerala was holding the view that the said amount is liable to tax. Their Lordships in the case of M....