M/S. Poduval Sons vs The Union Of India on 25 July, 2007

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 6804 of 2005(I)


1. M/S. PODUVAL SONS, M.G.ROAD
                      ...  Petitioner
2. M/S. PODUVAL INDUSTRIES

                        Vs



1. THE UNION OF INDIA, REPRESENTED
                       ...       Respondent

2. THE COMMISSIONER OF CENTRAL EXCISE

                For Petitioner  :SRI.PREMJIT NAGENDRAN

                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. 6804 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