IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 1ST DECEMBER 2008 / 10TH AGRAHAYANA 1930 WP(C).No. 34996 of 2008(N) ---------------------------------------------- PETITIONER(S): ----------------------- MANIYAN PILLAI, S/O. KUTTAN PILLAI, M/S. COSMO ADVERSTISING COMPANY, RAILWAY STATION, KOLLAM. BY ADV. SRI.PRATHEESH.P SRI.REMASH.R. RESPONDENT(S): --------------------------- 1. UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NEW DELHI. 2. SUPERINTENDENT, CENTRAL EXCISE, SERVICE TAX RANGE, 3RD FLOOR, VARINJAM TOWERS, RESIDENCY ROAD, CHINNAKKADA, KOLLAM. 3. DEPUTY COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, PRESS CLUB ROAD, THIRUVANANTHAPURAM. BY SHRI ABRAHAM THOMAS, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 34996 OF 2008 N -------------------------------------- Dated this the 1st December, 2008 JUDGMENT Petitioner is liable to pay service tax. He filed a petition seeking instalment facility from the second respondent. That was directed to be considered by Ext.P1 Judgment. By Ext.P2, the application has been rejected on the ground that there was no provision under the Act or the Rules governing service tax to allow payment of arrears in instalments. Heard the learned counsel for the petitioner and the learned standing counsel appearing on behalf of the respondents. Having regard to all the facts, the Writ Petition is disposed of granting two months' time from today to pay the entire amount due. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge