ALL INDIA ASSOCIATION OF AUTHORIZED MONEY CHANGERS & MONEY TRANSFER AGENTS Vs. UNION OF INDIA & ORS

JUDGEMENT

(1.) By this writ petition under Article 226 of the Constitution of India, the petitioners are seeking following two reliefs:

(2.) The petitioners before us are association of authorized money changers and money transfer agents.

(3.) They are aggrieved and dissatisfied with the circular, the details of which are set out in prayer Clause (a) above essentially because the process of money transfer as explained in the writ petition from paragraph 3.2 onwards till upto 5.2 does not attract the levy of service tax.