The petitioner sought a declaration regarding the ultra vires nature of service tax amendments. The counsel for the petitioner moved to withdraw the writ petition, and the High Court of Madras dismissed the petition accordingly without hearing the respondents.
The Writ Petition was dismissed as withdrawn by the petitioner.
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.No.36192 of 2007
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.03.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA , CHIEF JUSTICE AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.No.36192 of 2007
M/s.FLSmidth Minerals Pvt. Ltd., rep. by its Senior Manager - Commercial FLSmidth House, 34, Egatoor, Kelambakkam, Old Mahabalipuram Road, Chennai - 600 103.
.. Petitioner
Versus
.. Respondents
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W.P.No.36192 of 2007
Prayer :
Prayer : Writ Petition filed under Article 226 of the Constitution of India seeking a Writ of Declaration to declare the amendment to Section 65(105) and Explanation-3 to Section 67 introduced by Finance Act, 2005 to Finance Act, 1994 levying service tax on receipts even before services are provided as ultra vires Articles 14, 19(1)(g), Article 248 and Article 265 of the Constitution of India, Section 64 of the Finance Act, 1994 and also beyond the legislative competence of the Parliament of India, in so far as the petitioner is concerned.
For Petitioner : Mrs.Radhika Chandrasekar
For Respondents : No Appearance
ORDER
(Order of the Court is made by the Hon'ble Chief Justice)
Learned Counsel for the petitioner, on instructions, seeks leave to withdraw the Writ Petition.
There shall be no order as to costs. Consequently, M.P.No.1 of 2007 is closed.
(S.V.G., CJ.) (D.B.C., J.) 19.03.2024 Index : yes/no Speaking order/Non-speaking order
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Neutral Citation : yes/no grs
To
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W.P.No.36192 of 2007
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.
grs
W.P.No.36192 of 2007
19.03.2024
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M/s. FLSmidth Minerals Pvt. Ltd.
Union of India
Central Board of Excise & Customs
The Commissioner of Service Tax
Sanjay V. Gangapurwala
D. Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
