IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 3RD NOVEMBER 2011 / 12TH KARTHIKA 1933 WP(C).No. 29351 of 2011(T) ------------------------------------ PETITIONER(S): ---------------------- M/S. DELTA COMMUNICATIONS, ADAM TOWER, STAR JUNCTION, KOTTAYAM – 1, REP. BY ITS MANAGING PARTNER H. ABDUL JALEEL. BY ADV. SRI.SUNIL V.MOHAMMED RESPONDENT(S): ------------------------ 1. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, ALAPPUZHA – 688001. 2. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQD – NO.1, ALAPPUZHA – 688001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU. WP(C).No. 29351 of 2011(T) APPENDIX PETITIONER'S EXHIBITS : P1 : COPY OF THE NOTICE DTD 31/10/2011 ISSUED UNDER SEC.47(2) OF THE KVAT ACT AND THE RULES. P2 : COPY OF THE RECEIPT INVOICE DTD 31/10/2011 IN FORM 8B. P3 : COPY OF THE CERTIFICATE OF SERVICE TAX REGISTRATION DTD 13/09/2007. RESPONDENT'S EXHIBITS: NIL //TRUE COPY/ P.A TO JUDGE. STU S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.29351 OF 2011 ---------------------------------------------- Dated this the 3rd day of November, 2011 JUDGMENT The petitioner is engaged in the business of advertising. In the course of their business, they have transported certain consignment of G.I. Pipes for erecting hoardings. The same has been detained by Ext.P1 notice demanding cash security on allegation of attempt to evade tax. According to the petitioner, the petitioner is not doing any business in G.I. Pipes but, the petitioner's business is one providing advertising service for which purpose the petitioner has a registration under the Finance Act as a service provider. According to the petitioner, as per the Supreme Court decision on the subject, once a person is registered under the Finance Act for service tax, he cannot be made liable for tax under the Kerala Value Added Tax Act. 2. The learned Government Pleader points out that Ext.P3 certificate of registration for service tax was produced only after the issue of Ext.P1. W.P.(C)No.29351/11 2 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P1 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P1. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P1, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.29351/11 3 W.P.(C)No.29351/11 4