G.RAVIKUMAR,SREENILAYAM Vs. MUNICIPAL SECRETARY

JUDGEMENT

(1.) THEREFORE these cases were heard together and are disposed of by this common judgment.

(2.) W.P.(C).28926/2007 is filed by the Manager of 'P.Gopalan Memorial vocational Higher Secondary School' Amaravila. Petitioner in W.P.(C).9552/2008 is the Principal of the School. The School was established in 1979 as an aided School. Neyyattinkara Municipality, the respondent in these cases, issued a demand notice to the Manager of the School demanding a total amount of Rs.41,879/- towards service tax, for the period 1998 to 2002. The Manager challenged that demand in O.P.22532/2001.

(3.) DURING the pendency of that writ petition, the Municipality issued notices dated 11.6.2007 and 11.3.2008 demanding Rs.1,51,539/- and Rs.1,93,410/- towards service tax for the period upto 2006-07 and upto 2007-08 respectively, from the Principal of the School. It was on receipt of these notices from the Municipality, the Principal of the School filed W.P.(C).9552/2008.