IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD DECEMBER 2009 / 2ND POUSHA 1931 WP(C).No. 36686 of 2009(E) -------------------------------------- PETITIONER(S): ---------------------- THE THIMIRI SERVICE CO-OPERATIVE BANK LIMITED NO.C47, NHANAMKAI, THIMIRI P.O., KASARAGOD DISTRICT- REPRESENTED BY ITS SECRETARY. BY ADV. MR.M.SASINDRAN RESPONDENT(S): ------------------------- 1. THE SUPERINTENDENT, CENTRAL EXCISE AND SERVICE TAX, KANHANGAD RANGE, GANESH TOWER, T.B.ROAD JUNCTION, KANHANGAD, KASARAGOD. 2. THE COMMISSIONER FOR CENTRAL EXCISE, TRIVANDRUM DIVISION, I.C.E. BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM. 3. UNION OF INDIA-REPRESENTED BY UNDER SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, NEW DELHI. R3 BY ADV. MR.T.P.M.IBRAHIM KHAN,ASST.S.G OF INDIA. R1 & R2 BY ADV. MR.THOMAS MATHEW NELLIMOOTTIL,SC,CB EXCISE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 36686 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of December, 2009 J U D G M E N T 1. Challenge in this writ petition is against Ext.P6 notice issued by the 1st respondent against the petitioner Bank, in relation to levy and collection of service tax on banking and other financial services. Through Ext.P6 notice the petitioner was requested to verify whether they have included the amounts covered under various heads enumerated therein, while calculating liability for payment of service tax, for the financial year 2004-05. The notice further required the petitioner to pay differential amounts with interest immediately, if such amounts are not included and service tax has not been paid. The petitioner was requested further to furnish Trial Balance, Profit and Loss Account, and Balance Sheet for the years from 2004-05 to 2008-09. W.P.(C)No. 36686 of 2009 -2- 2. Contention of the petitioner is that by virtue of the provisions contained in the relevant statute, the petitioner is not liable for including amounts pertaining to various services which are mentioned in Ext.P6 notice for payment of Service Tax, except items of Bank Commission, Locker Rent and Rent of Auditorium. It is contended that the insistence in Ext.P6 for inclusion of such amounts for reckoning service tax liability is beyond the scope of the relevant provisions. 3. However, it is noticed that Ext.P6 is only a notice issued by the 1st respondent to the petitioner Bank, for which the petitioner can very well submit objections. Needless to say that if such objections are raised by the petitioner, then the 1st respondent is bound to consider such objections and to take decision thereof, before proceeding with further steps. 4. Hence the writ petition is disposed of reserving liberty of the petitioner to file objections against Ext.P6. The respondents are directed to keep in abeyance all W.P.(C)No. 36686 of 2009 -3- further steps pursuant to Ext.P6 till an adjudication is made on the basis of such objections, if it is filed by the petitioner within a period of two weeks from the date of receipt of a copy of this judgment. C.K. ABDUL REHIM JUDGE shg/