Petitioner sought quashing of a service tax notification and an order-in-original regarding exemption on work contract services rendered to government bodies. Both sides agreed the issue was covered by a Coordinate Bench decision in Raju Constructions batch writ petitions; the Court dismissed the petitions with liberty.
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W.P.Nos.15971 & 15972 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.08.2024
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.Nos.15971 & 15972 of 2022 and W.M.P.Nos.15292, 15293, 15295 & 15296 of 2022
M/s.Balan Electrical Works Rep.by its Proprietor K.Rajinikanth 10/2, Vellappirandan Street, Chidambaram 608 001 Cuddalore District.
... Petitioner in both W.Ps
Vs.
Prayer in W.P.No.15971 of 2022 : Writ Petition under Article 226 praying for the issuance of a Writ of Certiorarified Mandamus to call for the records on the file
W.P.Nos.15971 & 15972 of 2022
of the 1st Respondent in respect of issue of the Notification No. 6 / 2015-Service Tax dated 01.03.2015 in respect of Serial No. 1 (ii) alone and quash the same and consequently to direct the 1st respondent to grant exemption to the petitioner from paying the service tax in respect of the work contract service other than commercial nature rendered to the Government local bodies Statutory authorities etc. with effect from 01.04.2015.
Prayer in W.P.No.15971 of 2022 : Writ Petition under Article 226 praying for the issuance of a Writ of Certiorari calling for the records on the file of the 3rd Respondent in its impugned order passed in Order -in-original No. 04 / 2020-ST (DENOVO) dated 18.05.2020 and quash the same.
In both W.Ps.
For Petitioner : Mr.S.Rajasekar For Respondents : Mr.S.Gurumoorthy Senior Panel Counsel - for R3 R1, R2 and R4 - No appearance
O R D E R
(Order of the Court was made by R.SURESH KUMAR, J. )
It is submitted by the learned counsel for the petitioner as well as the learned Senior Panel Counsel for the respondent / Revenue that the issue raised in these writ petitions is covered by the judgment rendered by a Coordinate Bench of this Court in a batch of writ petitions in W.P.24996 of 2019 etc.,
batch (M/s.Raju Constructions -vs- The Government of India rep. by
the Ministry of Finance and Others) .
W.P.Nos.15971 & 15972 of 2022
are dismissed, with a liberty to challenge the show cause notice / order of the appellate authority. No costs. Consequently, connected miscellaneous petitions are closed.
(R.S.K.,J.) (C.S.N.,J.) 06.08.2024
Index : Yes/No Internet : Yes/No KST
To
W.P.Nos.15971 & 15972 of 2022
R.SURESH KUMAR, J. and C.SARAVANAN, J.
KST
W.P.Nos.15971 and 15975 of 2022
06.08.2024
1 issue framed by the court
Whether service tax exemption applies to work contract services of non-commercial nature rendered to government local bodies from 01.04.2015.
Colour shows how this judgement treated each authority
M/s.Raju Constructions vs The Government of India rep. by the Ministry of Finance and OthersFollowed
W.P.24996 of 2019 etc., batch (M/s.Raju Constructions -vs- The Government of India rep. by the Ministry of Finance and Others)
M/s.Balan Electrical Works Rep.by its Proprietor K.Rajinikanth
The Government of India, Ministry of Finance
The Directorate General of GST Intelligence, Trichy Regional Unit
The Assistant Commissioner of GST and Central Excise, Cuddalore
The Government of Tamil Nadu, Finance Secretary
R.Suresh Kumar
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
