2020 (9) TMI 988

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....020(V) - -<br>Service Tax<br>Mr. Justice N. Nagaresh For the Petitioner : Adv. Sri. C. A. Jojo JUDGMENT The petitioner, a Co-operative Bank seeks to declare Ext.P2 order as ultra-vires and to direct the respondents to revive Ext.P3 appeal accepting 7.5% pre-deposit and dispose of the appeal on merits. 2. The petitioner is a Co-operative Society registered under the Kerala Co-operative Societie....

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....s and Service Tax (Appeals), Kochi under Section 85 of the Finance Act, 1994. The petitioner had also filed an application for waiver of pre-deposit interest and penalties. It appears that the Commissioner (Appeals) disposed of the application for waiver as well as the appeal petition, by Ext.P4 order on the ground that the petitioner has not made 7.5% of the mandatory pre-deposit in the appeal. ....

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....tanding counsel appearing for the respondents. 7. The petitioner is a Co-operative Society. The legal argument advanced by the petitioner is that their activities are arrangements between the members of the Society and it would not amount to &#39;banking and other financial services&#39; as defined in the Finance Act, 1994. This is a question of law. By Ext.P4 order by which the appeal was reject....