A.V.Thomas & Co. Ltd vs The Union Of India on 25 July, 2007

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 1342 of 2005(I)


1. A.V.THOMAS & CO. LTD.,
                      ...  Petitioner

                        Vs



1. THE UNION OF INDIA, REP. BY
                       ...       Respondent

2. THE COMMISSIONER OF CENTRAL EXCISE,

                For Petitioner  :SRI.ANTONY DOMINIC

                For Respondent  :SRI.JOHN VARGHESE, ASSISTANT SG

The Hon'ble MR. Justice KURIAN JOSEPH

 Dated :25/07/2007

 O R D E R
                         KURIAN JOSEPH , J
              ==================================
                     W.P.(C) NO. 1342 OF 2005
              ==================================
                Dated this the 25th day of July, 2007.



                               JUDGMENT

Whether the petitioner is liable to pay service tax during the

period from 01.01.2005 to 13.05.2005 is the question raised in this

writ petition. The same is covered in favour of the petitioner by the

decision of this Court in W.P.C. No. 4838/2005. For parity of reasons,

the writ petition is allowed declaring that there is no liability for the

petitioner to pay service tax in respect of the above period.

KURIAN JOSEPH, JUDGE.

rv