2024 (6) TMI 772

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....any registered under the Companies Act, 1956 is engaged in conducting Chitty business under the provisions of the Chit Funds Act, 1982 ('the Act' for short) and the Kerala Chit Funds Rules, 2012. A batch of writ petitions came to be filed before this court, challenging the imposition of the service tax by the Central Government with effect from June 2007 on subscription of chit fund. A Division Bench of this court in W.P (C) No. 11018 of 2015 dated 14.03.2018, held imposition of service tax on subscription of Chit Fund as illegal. It was said that the amendment brought in 2015 was not clarificatory and would not have any retrospective operation to such an amendment. The legislature felt the need for inclusion of the transaction within the f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by such documentary or other evidence including the documents referred to in Section 12A of the Central Excise Act, 1944. In the present case, the petitioner has filed the application for refund admittedly after one year period got expired from the date of the judgment. In view thereof the petitioner's application was not maintainable for refund in view of the express provision of Section 11B the Central Excise Act, 1944 and the judgment in W.P. (C) No. 11018 of 2015 dated 14.03.2018. 5. As the petitioner was in arrears of service tax in pursuance to the rejection of his application for refund, a show cause notice in Ext. P3 was issued to the petitioner on 02.07.2019, asking the petitioner to show cause why the refund claimed to th....