2020 (12) TMI 1125

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....for Mr. S. Muthu Venkataraman For the Respondent : A.P. Srinivas Senior Standing Counsel ORDER Heard Mrs. Jayalakshmi, Learned Counsel appearing for the Petitioner and Mr. A.P. Srinivas, Learned Senior Standing Counsel for the Respondent, and perused the materials placed on record, apart from the pleadings of the parties. 2. The Writ Petition challenges the Order-in-Original No. 1 of 2....

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....ught specifically within the definition of "service" by the aforesaid amendment which takes effect from 15-6-2015. Therefore, there is no dispute that w.e.f. 15-6-2015, service tax is payable on chit fund. 24. The aforesaid historical background would demonstrate that admittedly up to 14-6-2007, chit fund business was not exigible to service tax. Likewise, from 1-7-2012 to 14-6-2015, no s....