w w w . L a w y e r S e r v i c e s . i n



Chaitanya Educational Committee V/S Commissioner of Customs, Central Excise and Service Tax


Company & Directors' Information:- SERVICE CORPORATION LIMITED [Dissolved] CIN = U93090KL1946PLC001075

    Interim Order Nos. 1-3/2018 and ST/1884, 2799, 2896 of 2012

    Decided On, 24 January 2018

    At, Customs Excise Service Tax Appellate Tribunal Regional Bench, Hyderabad

    By, THE HONORABLE JUSTICE: M.V. RAVINDRAN
    By, MEMBER AND THE HONORABLE JUSTICE: MADHU MOHAN DAMODHAR
    By, MEMBER

    For Petitioner: G. Shivadas, Advocate And For Respondents: B. Narayan Reddy and Sanjeev Reddy, ARs.



Judgment Text


1. All these appeals are disposed of by a common order and they pertain to the assessee's appeal and Revenue's appeal in respect of same issue. Appeal Nos. ST/1884/2012 and ST/2896/2012 are filed by Shri Chaitanya Educational Committee, the assessee and Appeal No. ST/2799/2012 is filed by the Revenue.

2. Heard both sides and perused the records.

3. In the appeals filed by the assessee, the contest is regarding the demand of service tax on the assessee in respect of services rendered by them as being classifiable under commercial coaching and training services. Appellant herein imparts education to their students for 11th and 12th Standards and Society is recognised by Andhra Pradesh Intermediate Board; Syllabus is formed as per the Andhra Pradesh Intermediate Board's direction and appellant also includes the syllabus for preparing the students for HT Entrance/EAMCET examination i.e. integrated with regular syllabus for intermediate examination of State Boards; pertinent to note that the Andhra Pradesh Intermediate Board has given clear guidelines that teaching students for EAMCET is mandatory. It is the case of the Revenue that the demand of the service tax liability is correct as the appellant herein has not issued any certificate or diploma or degree or any educational qualification recognised by law which would exclude the appellants from service tax net while it is the case of the assessee that the certificate issued by them is by the Controller of Examinations Intermediate Board as well as Principals of the respective colleges which is run by the assessee's society.

4. Learned counsel submits that the issue of taxability of the services rendered for the period 2003-07, period prior to the issue involved in these appeals i.e. 2007 to 31-03-2011, is decided against them by the Tribunal in their own case as Chaitanya Educational Committee v. CQ CE&ST,[Final Order Nos. 21239 & 21240 of 2015, dated 1-6-2015] wherein there was difference of opinion and the Third Member on reference had held that the definition of commercial training and coaching centre services needs to be interpreted in the following manner:

"80. The definition of "Commercial Training or Coaching Centre" have both inclusive and exclusive part, i.e., it may include certain things and exclude others. The word "any", e.g., institute or establishment providing Commercial Training or Coaching in the main part of the definition, is a word having very wide meaning. It is noted that the definition also categorically includes "coaching or tutorial classes". The word "includes" in the definition makes it clear that the intention was to make it more extensive. In this perspective, the exclusion part of the definition suggests a very limited purpose to "pre-school coaching and training centre" and any institute or establishment, which issues any certificate or diploma recognized by law. The "coaching or tutorial classes" mentioned in the inclusive part of the definition and it cannot be covered in the exclusive portion of the definition. While interpreting the definition of "Commercial Training or Coaching Centre", the exclusion part must be strictly construed, what is being included in the definition cannot be excluded, unless it is specifically mentioned. In the present case, according to the appellant, they were offering coaching classes to the students of intermediate standard of their colleges and other colleges for appearing joint entrance examination of ITT, JEE, etc. In my considered view, when "coaching classes" have categorically included in the definition, then, it cannot be excluded by stretching the meaning of exclusion clause of the definition.

81. The learned Advocate strongly relied upon the Board's Circular No. 59/8/2003-S.T., dated 26-6-2003, whether Service Tax is applicable on institute or establishment providing commercial coaching in addition to the recognized degree courses. It is clarified that some institutes like colleges, apart from imparting education for obtaining recognized degree/diploma/certificate, also impart training for competitive examinations, various entrance tests. Such institutes or establishments, which issue a certificate, diploma or degree recognized by law, are outside the purview of "Commercial Training or Coaching" institute. Thus, even if such institutes or establishment provides training for competitive examinations, etc., such services rendered would be outside the scope of Service Tax. In my view, while deciding the words "any institute or establishment which issues certificate or diploma or degree or any educational qualification recognized by law", ordinarily, would not include coaching or tutorial classes. After close reading of Board Circular and the definition, it appears that the institute or establishment issuing certificate, recognized by the law, is also conducting coaching classes, would be outside of the purview of the levy of Service Tax. The learned Advocate stated that in the present case, the coaching classes are integrally connected with the intermediate courses conducted by the colleges. The contention of the learned Advocate that the certificate issued by Andhra Pradesh Board is endorsed by the Principal of the college, which would cover the exclusion part of the definition. In this context, it is required to examine die facts of the case as to whether the coaching classes offered by the Appellant Society are integrally connected with the intermediate courses."

After interpreting the same, in paragraph No. 83, he held as under:

"83. The students appear for the intermediate examinations under the hall ticket issued by the respective colleges and the students after passing examination, are awarded a certificate which issued by Intermediate Board Education duly endorsing stamp of respective college. However, the students of said colleges underwent coaching in different campus of the appellant on payment of fee ranging from Rs. 8,000.00 to Rs. 75,000.00 which was accepted by Shri K.V. Subba Rao, Accounts Manager of the appellant in his statement dated 28-2-2006. He also confirmed that the amount was collected from the different students of different colleges who underwent coaching of JE-HT, EAMCET, etc., in different branches of the Appellant Society situated in Andhra Pradesh and other places of India. It is clearly evident from the facts of the case that the coaching classes were conducted in different campuses, separate fees and totally independent and had no nexus with the intermediate courses of the colleges. So, I agree with the finding of the learned Member (Technical) that Service Tax is leviable on the Appellant Society on such coaching classes."
It is the submission of the learned counsel that the view expressed by the Third Member is a majority view and can be interpreted in their favour while department's interpretation is that the issue is decided in their favour on merits. It is his further submission as was pointed out by the learned counsel that the issue whether services rendered would fall under the category of commercial coaching and training centre of similar kind of education imparted by the Institute was decided by this Tribunal in the case of ITM International (P.) Ltd. v. CST: [2017] 87 taxmann.com 203/64 GST 462 (New Delhi-CESTAT) wherein in the difference of opinion, the Third Member in his order held as under:

"6. The next question is whether such a degree or diploma is recognized by law for the time being in force. Here, the reason discussed by Member (Judicial) is proper and sustainable. The UGC and AICTE etc are recognizing bodies of a University or an institution. The degree or diploma awarded by these institutions are being considered as recognized by law for time being in force. In this connection, we note the position has been clarified regarding the scope of the term qualification "recognized by any law" will include such course as are approved or recognized by any entity established under a central or a state law, including delegated legislation, for the purpose of granting recognition to any education course.

7. Further, it is seen that the Ministry of Human Resource Development vide their notification dated 13-03-1995 stated that the Govt. of India had decided that those foreign qualifications which are recognized/equated by Association of Indian Universities are treated as recognized for the purpose of employment to posts and services under the Central Government. No separate orders for recognition of such foreign qualification is needed to be issued. Here it is relevant to note that UGC had advised the Indian students to ascertain information regarding equivalence of the degrees and diplomas awarded by accredited Universities abroad. The degree/diploma programmes offered by the appellant resulting in the issue of certificate by the University of London (LSE) which is treated as equivalent to degree or diploma of public Universities in India. As such, I find that the appellants will fall outside the scope of definition for "commercial training or coaching centre." It may be noted here that even the impugned order indicated that the certificate and diplomas issued by LSE are recognized by all the national universities. However, the adjudicating authority did not consider his own finding as relevant and followed the Board circular which refers to the recognition by statutory authorities like UGC etc.

8. It is relevant to note here that the department has been taking consistently a view that when an educational institute is affiliated to a university/institution awarding a degree recognized by law, then the said institute is not a commercial training or coaching centre. Reference can be made to circular No. 26/2003-28-08-2012 and 26-02-2010 of the Board. Admittedly, the appellants were providing course resulting in the award of B. Tech, BBA, MBA of Allahabad Agricultural Institute (deemed university). No demand for Service Tax has been made in respect of these courses. Even on this ground, the appellants cannot be considered as commercial coaching or training centre. Apart from the fact that the appellants will fall outside the purview of commercial coaching or training centre, I find that the Business English Course and Personality Development course offered by the appellants will be covered by exemption notification No. 9/2003 ST. In this connection, reliance can be placed on the decision of the Tribunal in Anurag Soni 2017 (52 STR 18 Tribunal Delhi) wherein the tribunal observed as below:

"5. Notifications No. 9/2003 and 24/2004 exempts vocational training institutes from payment of Service Tax entry "commercial training or coaching". "Vocational Training Institute" means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching. Admittedly, the appellants are engaged in providing coaching in English, French and German language skills. Training included improving the skills of pronunciations, manner of speaking etc. The original authority recorded that this sort of training imparted by the appellant helps in getting employment for the participant in Multi National Companies and various Corporation/Institutions where improved particular skill in speaking is required qualification. We are in agreement with the findings recorded by the original authority. The impugned order has at length examined the provisions of Section 3(2) of the Official Language Act, 1963, Article 343(2) of Constitution of India and the status of English in India. We find that the whole discussion is misplaced and irrelevant to decide the taxability of the appellant under "commercial coaching or training". As rightly contended by the appellant,

Please Login To View The Full Judgment!

it is not the status of the English, but the nature of coaching given by appellant which is relevant to decide the exemption under notification. Neither the tax entry nor the exemption notifications are having reference to any point of discussion which formed basis for the conclusion drawn by the impugned order. We find that the impugned order was mis-directed when examining the legal issue. Accordingly, same is set-aside." It can be noticed from the above reproduced paragraphs of the two Member Benches of the Tribunal, diagonally opposite views on the taxability of the services of the kind rendered by the appellant herein. Since there is divergence of views between two Benches of the Tribunal of equal strength, it is imperative that the said difference be settled by a Larger Bench of the Tribunal. 5. It needs to be mentioned here that against the judgment of the Tribunal in the case of the assessee for the period 2003-07, Revenue is in appeal before the Hon'ble Supreme Court, and assessee is before High Court. In view of the foregoing, Registry is directed to forward a copy of this order along with annexures of the case laws as mentioned hereinabove to Hon'ble President to constitute a Larger Bench to come to a conclusion as to which view would be correct in the circumstances.
O R







Judgements of Similar Parties

11-06-2020 Hanumanthappa Pathrera Lakshmana Versus State by Senior Intelligence Officer, Directorate General of Goods & Service Tax Intelligence, Bengaluru High Court of Karnataka
04-06-2020 The Karnataka Public Service Commission, Represented by its Secretary Versus Dr. S.S. Madhukeshwara & Another High Court of Karnataka
22-05-2020 Dhiraj Milind Dhurve Versus Union Public Service Commission & Another High Court of Delhi
22-05-2020 M/s Gauri Shankar Indane Service, Patna Versus Indian Oil Corporation Ltd., Patna & Others High Court of Judicature at Patna
20-05-2020 The Commissioner of Central Excise, Customs & Service Tax, Ernakulam Versus M/s. Bharat Petroleum Corporation Ltd. Kochi Refinery, Ambalamugal, Represented by The Chief Finance Manager High Court of Kerala
19-03-2020 Jagdish Kumar Choudhary & Others Versus Rajasthan Public Service Commission, Ajmer Through Its Secretary & Others High Court of Rajasthan Jodhpur Bench
17-03-2020 P.B. Biju Versus The Managing Committee of The Vayyattupuzha Service Co-Operative Bank, Ltd No. Q 354, Represented by Its President, Pathanamthitta District & Others High Court of Kerala
26-02-2020 N.A. Eswaramurthi Versus Tamil Nadu Public Service Commission Rep.by its Member Secretary, Chennai & Another High Court of Judicature at Madras
26-02-2020 J. Anbazhagan Versus The Chairman The Tamilnadu Public Service Commission, Chennai & Others High Court of Judicature at Madras
25-02-2020 Kerala Public Service Commission, Represented by Its Secretary, Pattom, Thiruvananthapuram V/S P. Priya And Others High Court of Kerala
24-02-2020 P.H. Thajudeen Versus Secretary, Pathanamthitta Service Co-op: Bank Ltd., Near Govt. Hospital, Pathanamthitta & Another Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
19-02-2020 M/s. Millions Fashion, Chennai Versus The Customs, Central Excise & Service Tax Settlement Commission, Additional Bench, Chennai & Another High Court of Judicature at Madras
18-02-2020 Vidya Devarajan & Another Versus The Secretary, Tamil Nadu Public Service Commission, Chennai High Court of Judicature at Madras
14-02-2020 A. Babu Prasanth V/S The Secretary, Tamil Nadu Public Service Commission, TNPSC Toad, Chennai & Others High Court of Judicature at Madras
14-02-2020 The Commissioner of Central Excise & Service Tax, Bhavnagar Versus M/s. Pipavav Shipyard Limited (100 Percent Eou) High Court of Gujarat At Ahmedabad
13-02-2020 The Kerala Public Service Commission, Represented by The Secretary, Thiruvananthapuram & Another Versus P.K. Leelamani & Others High Court of Kerala
10-02-2020 Ambalal V. Patel Versus Central Medical Service Society Vishwa Yuva Kendra & Others Competition Commission of India
05-02-2020 N.V. Usha Versus Njarakkal Service Co-Operative Bank Ltd. High Court of Kerala
05-02-2020 The Commissioner of Customs, Tuticorin Versus Customs, Excise & Service Tax Appellate Tribunal, Chennai & Another High Court of Judicature at Madras
03-02-2020 M/s. Bright Marketing Company, Tirupur Versus The Commissioner of Central Excise & Service Tax, Coimbatore High Court of Judicature at Madras
23-01-2020 Krantikumar Kishanrao Kaulwar & Another Versus Maharashtra Public Service Commission, MPSC & Others High Court of Judicature at Bombay
23-01-2020 The Managing Committee, The Vellathooval Service Co-Operative Bank Ltd., Idukki, Represented by Its President Versus The Joint Registrar of Co-Operative Societies(General), Idukki & Another High Court of Kerala
23-01-2020 M/s. Premier Cotton Textiles rep. by its Senior Manager, S. Vaidyanathan & Others Versus The Commissioner of Central Goods and Service Tax, Coimbatore Commissionerate, Coimbatore High Court of Judicature at Madras
22-01-2020 K.S. Rema Devi, Accountant, Azhoor-Muttappalam Service Co-Operative Bank, Thiruvananthapuram Versus The Kerala Co-Operative Service Examination Board, Represented by Its Secretary, Thiruvannathapuram & Others High Court of Kerala
22-01-2020 Surekha Rana Versus Rajasthan Subordinate & Ministerial Service Selection Board, Jaipur High Court of Rajasthan Jodhpur Bench
20-01-2020 Andoorkonam Service Co-Operative Bank, Represented by Its Secretary- In-Charge, Thiruvananthapuram Versus The Income Tax Officer, Thiruvananthapuram & Others High Court of Kerala
20-01-2020 Shri Gas Service Versus United India Insurance Co. & Others National Consumer Disputes Redressal Commission NCDRC
15-01-2020 Kerala Public Service Commission, Represented by The Secretary, Thiruvananthapuram Versus K.P. Pradeepan & Others High Court of Kerala
14-01-2020 Managing Director & Directors Sai Service Private Limited(Formerly Sai Service Station Pvt. Ltd.) & Another Versus Dr. Sadanand Bhojraj Adhyanthaya & Others National Consumer Disputes Redressal Commission NCDRC
13-01-2020 Delhi Subordinate Service Selection Board (DSSSB) & Others Versus Puneet Kumar & Others High Court of Delhi
10-01-2020 The Secretary, Udumbanchola Service Co-operative Bank Ltd., Idukki Versus S. Rani Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
10-01-2020 Commissioner of Service Tax V/S Kingfisher Airlines Ltd. Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
10-01-2020 M/s. Kotec Automative Services India Pvt. Ltd., Rep. by its Director, Chung Lee Yoon, Sriperumbudur Versus The Commissioner of Service Tax Chennai & Another High Court of Judicature at Madras
09-01-2020 Quick Heal Technologies Limited V/S Commissioner of Service Tax, Delhi Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
09-01-2020 Kanchan India Limited and Others V/S Commissioner of Central Goods, Service Tax & Central Excise Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
09-01-2020 3G Consultants V/S The Commissioner of Service Tax Customs Excise Service Tax Appellate Tribunal Regional Bench, Bangalore
09-01-2020 Oriental Insurance Company Limited V/S Commissioner of Central Excise & Service Tax, Large Taxpayer Unit Customs Excise amp Service Tax Appellate Tribunal Principal Bench New Delhi
08-01-2020 Badri Narayan Sharma V/S Commissioner of Customs, Central Excise & Service Tax, Jaipur Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
08-01-2020 Kuthannur Service Co-Operative Bank Limited, Palakkad, Represented by Its Secretary & Others Versus The Income Tax Officer, Palakkad & Others High Court of Kerala
08-01-2020 Badri Narayan Sharma Versus Commissioner of Customs, Central Excise & Service Tax, Jaipur Customs Excise amp Service Tax Appellate Tribunal Principal Bench New Delhi
08-01-2020 Navbharat Fuse Co. Ltd. and Others V/S Commissioner of Customs, Central Excise and Service Tax Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
07-01-2020 Caparo Engineering India Limited V/S Commissioner of Central Goods and Service Tax, Customs and Excise, Ujjain Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
03-01-2020 The General Manager, Aleppy Parcel Service, Alappuzha Versus Anil Kumar V., Managing Partner, Wetex Garments, Poovattuparamba, Kozhikode Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
03-01-2020 Andhra Cylinders Pvt. Ltd. and Others V/S Commissioner of Customs, Central Excise & Service Tax, Hyderabad-I Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
02-01-2020 Himadri Speciality Chemicals and Industries Limited V/S Principal Commissioner of Service Tax-I, Kolkata Customs Excise Service Tax Appellate Tribunal East Zonal Bench Bench, Kolkata
02-01-2020 Railway Officers Club, Chennai Versus The Additional Commissioner of Service Tax, Chennai High Court of Judicature at Madras
02-01-2020 Gemini Software Solutions Pvt. Ltd V/S Commissioner of Central Excise, Customs and Service Tax, Trivandrum Customs Excise Service Tax Appellate Tribunal Regional Bench, Bangalore
02-01-2020 Babita Das Konar Versus M/s. Solace Management Consultancy Service(P) Ltd. National Consumer Disputes Redressal Commission NCDRC
11-12-2019 Andhra Pradesh Public Service Commission Versus Kota Lingeswara Rao & Others Supreme Court of India
09-12-2019 Dharampal Satyapal Ltd. Versus Commissioner Central Excise & Service Tax Guwahati High Court of Gauhati
05-12-2019 Keecheri Service Co-Operative Bank Ltd, Ernakulam Distric, Represented by Its Secretary & Another Versus M.M. Ramesh & Others High Court of Kerala
03-12-2019 The Chirayinkeezhu Service Co-Operative Bank Limited, Thiruvananthapuram, Represented by Its Secretary A. Anil Kumar & Others Versus Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, Represented by Its Chairman & Others High Court of Kerala
28-11-2019 The Assam Public Service Commission & Others Versus Pranjal Kumar Sarma & Others Supreme Court of India
26-11-2019 Kerala Public Service Commission, Pattom, Thiruvananthapuram, Represented by Its Secretary Versus C.A. Soumya & Others High Court of Kerala
25-11-2019 Thankey Service Co-Operative Bank Ltd., Represented by its Secretary, Alappuzha Versus The Registrar of Co-Operative Societies, Thiruvananthapuram & Others High Court of Kerala
25-11-2019 Lupin Limited V/S Commissioner, Central Goods Service Tax, Customs & Central Excise Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
20-11-2019 R. Karunakaran Versus Rangasamy Motor Service, Proprietor T. Gunasundari, Chetpattu & Another High Court of Judicature at Madras
16-11-2019 The Kerala Public Service Commission, Thiruvananthapuram, Represented by Its Secretary, Kerala & Others Versus P. Swapna & Another High Court of Kerala
12-11-2019 Mathew K. Jacob Versus Union of India, Represented by The Secretary to The Government, Department of Financial Service (Banking Division), Ministry of Finance, New Delhi & Others High Court of Kerala
07-11-2019 K. Vasudevan Versus Director of Medical & Rural Service, Tamil Nadu Government & Others High Court of Judicature at Madras
04-11-2019 G. Balaji & Another Versus The Secretary, Tamil Nadu Public Service Commission, Fracier Bridge Road, Chennai Before the Madurai Bench of Madras High Court
25-10-2019 Rajasthan Public Service Commission, Ajmer & Another Versus Shikun Ram Firuda & Another Supreme Court of India
23-10-2019 Kairali Jewelery, Varkala, Thiruvananthapuram, Represented by Its Managing Partner, Nadarsha Versus The Assistant Commissioner-Iii, Special Circle, State Goods & Service Tax Department, Thiruvananthapuram & Another High Court of Kerala
22-10-2019 Union Public Service Commission Versus R.A. Khan & Others High Court of Delhi
22-10-2019 R. Devasenathipathi Versus 1.Joint Director of Medical and Rural Service, Vellore & Others High Court of Judicature at Madras
17-10-2019 Maharashtra Public Service Commission through Secretary & Others Versus Makrand Subhash Dagadkhair & Others High Court of Judicature at Bombay
16-10-2019 M/s. DLF Southern Towns Private Limited, Kakkanad, Represented by Its Assistant General Manager S. Subramanian & Another Versus The State Tax Officer (Investigation Branch), O/O. The Deputy Commissioner of State Tax (Intelligence), Department of State Goods & Service Tax, Edappally, Ernakulam & Others High Court of Kerala
15-10-2019 Union of India, Represented by The Secretary, Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, New Delhi & Others Versus Antony Cleetus, Deputy Office Superintendent, Retired From Central Excise, Customs & Service Tax Deptt, Cochin High Court of Kerala
25-09-2019 The Kerala Public Service Commission, Represented by Its Secretary, Thiruvananthapuram Versus S. Satheesh & Others High Court of Kerala
24-09-2019 The District Registrar, Office of the District Registrar, Thrissur & Another Versus Peringandoor Service Co-Operative Bank Ltd., Rep. by Its President, Mulakkunathukavu, Thrissur High Court of Kerala
12-09-2019 Esquire Express & Courier Service & Others Versus The Union of India & Others High Court of Tripura
09-09-2019 Karnataka Public Service Commission Versus State of Karnataka High Court of Karnataka
06-09-2019 M/s. Enmas Andritz Pvt. Ltd., Rep. by its Director, N. Soundrapandian Versus The Assistant Commissioner of Service Tax, Chennai II Commissionerate, Chennai & Another High Court of Judicature at Madras
05-09-2019 A. Anilkumar, Superintendent of Police (Retired from State Service), Internal Security Investigation Team Kerala, Tripunithura Versus Union of India, Represented by Its Secretary, Ministry of Home Affairs, Government of India, New Delhi & Others High Court of Kerala
03-09-2019 The Kerala Public Service Commission, Represented by Its Secretary, Thiruvananthapuram Versus S.V. Silbert Jose & Others High Court of Kerala
28-08-2019 D. Anjali Versus Tamil Nadu Public Service Commission, Rep by the Secretary to Government, Chennai & Others High Court of Judicature at Madras
26-08-2019 Commissioner, Central Excise, Customs & Service Tax, Raipur (C.G.) Versus M/s. Salasar Sponge & Power Limited, Raigarh (C.G.) High Court of Chhattisgarh
26-08-2019 Union Public Service Commission Versus Shristi Singh & Others Supreme Court of India
22-08-2019 Shalini Chingtham & Others Versus Manipur Public Service Commission through its Secretary & Others High Court of Manipur
22-08-2019 State of Kerala, Represented by deputy Commissioner of State Tax (Law), State Goods & Service Tax Department, Ernakulam Versus Raphel T. Joseph High Court of Kerala
21-08-2019 Bihar Public Service Commission & Others Versus Dr. Renu Singh & Others High Court of Judicature at Patna
21-08-2019 M/S Premier Car Sales Ltd. Shahnazaf Road Lko.Throu. Director Versus Commissioner Of Central Excise & Service Tax Ashok Marg Lko High Court of Judicature at Allahabad
19-08-2019 The Mutholy Service Co-Operative Bank Ltd., Thekkemuri, Kottayam, Represented by its Secretary Versus The District Election Officer & District Collector, Kottayam & Another High Court of Kerala
08-08-2019 P.V. Sakkariya, Committee Member, Karuvanthiruthy Service Co-Operative Bank, Feroke, Kozhikode Versus The Karuvanthiruthy Service Co-Operative Bank Ltd., Karuvanthiruthy, Feroke, Represented by Its Secretary & Others High Court of Kerala
06-08-2019 K.P. Unnikrishnan, Peon, The Manjoor Service Co-Operative Bank Ltd. Kuruppanthara & Others Versus The Manjoor Service Co-Operative Bank Ltd., Represented by Secretary, Kuruppanthara & Others High Court of Kerala
02-08-2019 Union Public Service Commission & Another Versus Mayank Rai & Others Supreme Court of India
02-08-2019 Molsy Eldhose Versus The Secretary, Valakom Service Co-Operative Bank Ltd. High Court of Kerala
01-08-2019 E. Rajeswari Versus Tamil nadu Public Service Commission, Rep by its Secretary, Chennai & Another High Court of Judicature at Madras
31-07-2019 M/s. Steel Authority of India Ltd. Versus Exalt Service Pvt. Ltd. High Court of Judicature at Calcutta
24-07-2019 The Kerala Public Service Commission, Represented by Its Secretary, Thiruvananthapuram Versus Sreejith P. Kumar & Others High Court of Kerala
24-07-2019 M/s. Premier Cotton Textiles, represented by its Senior Manager, S. Vaidyanathan, Poolankinar Post, Udumalpet Versus The Commissioner of Central Goods & Service Tax, Coimbatore Commissionerate, GST Bhavan, Coimbatore & Another High Court of Judicature at Madras
23-07-2019 P. Karthik Versus The Chairman, Tamil Nadu Public Service Commission, Chennai High Court of Judicature at Madras
22-07-2019 E. Sankar Versus The Chairman, Tamil Nadu Public Service Commission, Chennai & Others High Court of Judicature at Madras
16-07-2019 M.N. Hazeena & Others Versus The Kerala Public Service Commission Represented by Its Secretary, Thiruvananthapuram & Others High Court of Kerala
12-07-2019 Mohammed Basheer Versus The Chief Electoral Officer to Election to Kanjirappally Service Co-Operative Bank & Others High Court of Kerala
09-07-2019 M/s. Daimler Financial Service Versus M/s. SSPT Logistrict & Another High Court of Judicature at Madras
09-07-2019 Mahjabeen & Another Versus M/s. Gulf Medical Diagnostic Service [P] Ltd., Rep. by Dr. T. Sivabakkiyam & Another High Court of Judicature at Madras
09-07-2019 V.S. Revathy Versus Kerala Public Service Commission, Represented by Its Secretary, Thiruvananthapuram & Others High Court of Kerala
08-07-2019 M/s. Hi Bright Apparels (P) Ltd., Represented by its Managing Director, S. Benjamin Versus The Customs, Excise & Service Tax Appellate Tribunal, Chennai & Another High Court of Judicature at Madras
04-07-2019 Public Service Commission U.P. & Another Versus State of U.P. & Others High Court of Judicature at Allahabad


LawyerServices is a Premium Legal Tech solution.


Lawyers, Law Firms, Government Departments and Corporates rely on us for, Workflow Automation, Data Aggregation, Timely Updates, Case Management, Intelligent Research, Latest Legal Data Updates and a LOT more!

If you are a legal professional, CONTACT US, in order to see how our UNIQUE solution can benefit your organization.

Features Intro Close Box