Writ petitions challenging service tax on construction activities under amended Finance Act, 1994 provisions were withdrawn by the petitioner as the challenge no longer survived.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.Nos.18553 & 18554 of 2010
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.04.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD
W.P.Nos.18553 & 18554 of 2010
Prime Developers No.110, Avinashi Road Gandhi Nagar (Post) Tirupur 641 603 Rep. by the Managing Partner Petitioner in Purushotam Patodia .. both W.Ps.
Vs.
_________ Page 1 of 4_
W.P.Nos.18553 & 18554 of 2010
Prayer: Petitions filed under Article 226 of the Constitution of India seeking
(i) a writ of Declaration to declare that the provisions of Finance Act, 1994 as amended by Finance Act, 2010 introducing an explanation to Section 65(105) (zzq) and 65(105)(zzzh) and a new entry (zzzzu) in Section 65(105) of the Finance Act, 1994 is unconstitutional, void and ultra vires it (a) being beyond the legislative competence of Parliament; (b) being violative of Articles 14, 19(1)(g), 246(1) and 300A of the Constitution of India; and
(ii) a writ of Mandamus directing the respondents to forbear from levying any service tax under an explanation to Section 65(105) (zzq) and 65(105)(zzzh) and a new entry (zzzzu) in Section 65(105) of the Finance Act, 1994 in respect of any construction activity undertaken by the petitioner including sale of immovable property in any manner whatsoever.
For the Petitioner : Mr.a.Lawrence For the Respondents : Mr.A.P.Srinivas Standing Counsel
ORDER
(Made by the Hon'ble Chief Justice)
Learned counsel for the petitioner, on instructions, submits that the challenge made in the writ petitions now does not survive and
_________ Page 2 of 4_
W.P.Nos.18553 & 18554 of 2010
seeks leave to withdraw the writ petitions.
(S.V.G., CJ.) (J.S.N.P., J.) 04.04.2024 Index : Yes/No Neutral Citation : Yes/No
kpl
To
New Delhi 110 001.
_________ Page 3 of 4_
W.P.Nos.18553 & 18554 of 2010
THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J
(kpl)
W.P.Nos.18553 & 18554 of 2010
04.04.2024
_________ Page 4 of 4_
5 provisions across 2 enactments
Prime Developers rep. by the Managing Partner Purushotam Patodia
Union of India rep. by the Secretary Ministry of Finance
The Chairman Central Board of Excise and Customs
The Commissioner of Customs, Excise and Service Tax, Coimbatore
Sanjay V.Gangapurwala
J.Sathya Narayana Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
