2020 (12) TMI 1248

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....inivas, Standing Counsel ORDER Heard Mrs. Jayalakshmi, Learned Counsel appearing for the Petitioner and Mr. A.P.Srinivas, Learned 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. CHN-SVTAX001-COM-R12 to R14 - 2016-2017 dated 21.12.2016 passed by the Respondent levyi....

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....efinition 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 service tax was payable. Present dispu....