2018 (5) TMI 490

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....URESH KUMAR, J. For The Petitioner : Sri. Ashok M. Cherian, SC For The Respondent : Sri. Sreelal N. Warrier, SC JUDGMENT First petitioner is the Board constituted by the Government of Kerala for administration of the Deposit Guarantee Fund constituted under the Kerala Co-operative Deposit Guarantee Scheme, 2012 and the second petitioner is the Secretary of the first petitioner Board. I....

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....ons on the ground that the first petitioner Board has no liability to pay service tax in respect of its transactions under the Finance Act, 1994. 4. It is seen that proceedings have been initiated earlier by the first respondent against the first petitioner for realisation of the service tax payable by them under Finance Act, 1994 and orders have been issued repelling the contention as to their....