P.R. Ramachandra Menon, J.

1. Consequence of the amendment to S.65(12)(a)(v) of the Finance Act 1994 in the year 2007, deleting the words "but does not include cash management" and the effect of the subsequent Circular bearing No. 9677/2007-ST dated 23.08.2007 issued by the Central Board of Excise and Customs (CBEC) of the Ministry of Finance, New Delhi, is the subject matter involved in all these cases. As a result of the said amendment, the petitioners, who are running chitty business in the State of Kerala, were sought to be brought within the purview of the Service Tax Net, which is under challenge. The crux of the contentions raised by the petitioners is that, they are not covered by the Kerala Chitties Act, 1975 as made clear by a Full Bench of this Court in Oommen Panicker and Others Vs. Muthoot Mini Chitty Fund, ; that the amendment by way of S.4(1)(a) brought about by the State of Kerala stands set aside as unconstitutional by a Division Bench of this Court in Dharmodayam Company Vs. Union of India (UOI), ; that the Chit Funds Act, 1982 enacted by the Central Government was still to be notified within the State of Kerala (notified only with effect from 30.4.2012)