Petitioner challenged service tax provisions as ultra vires legislative competence. Learned counsel suggested relief was granted by the Appellate Tribunal during pendency, leaving nothing to adjudicate.
Petition disposed of as Attorney General said relief already granted by Tribunal.
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.36905 of 2005
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.03.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA , CHIEF JUSTICE AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.No.36905 of 2005
Consolidated Construction Consortium Limited, represented by its Vice President - Finance T.R.Seetharaman
.. Petitioner
Versus
.. Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India seeking a Writ of Declaration declaring that Section 65(25b), Section
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65(30a) and Section 65(105)(zzzh) inserted by the Finance Act, 2005 in the Finance Act, 1994 (Act No.32 of 1994), to impose service tax on construction of a new building or a civil structure or part thereof, or repair, alteration, renovation or restoration in relation to building or civil structure are beyond the legislative competence of Parliament and ultra vires of Article 246(3) and Entry 54, List II of the Seventh Schedule to the Constitution of India, and resultantly the scheme of levy and recovery under the provisions are void and unenforceable as repugnant to Articles 14, 19(1)(g) and 265 of the Constitution of India.
For Respondents : Mr.M.Santhana Raman, Senior Standing Counsel
ORDER
(Order of the Court is made by the Hon'ble Chief Justice)
Heard Mr.N.Prasad, learned Counsel appearing on behalf of
Mr.N.Inbarajan, learned Counsel for the petitioner and Mr.M.Santhana
Raman, learned Senior Standing Counsel for the respondents.
by the Customs, Excise & Service Tax Appellate Tribunal, Chennai in Final
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Order No.42898-42902 of 2017, by the order, dated 09.11.2017. In view of
that, nothing would survive for adjudication in the present Writ Petition.
as to costs. Consequently, W.P.M.P.No.39545 of 2005 is closed.
(S.V.G., CJ.) (D.B.C., J.)
06.03.2024
Index : yes/no Speaking order/Non-speaking order Neutral Citation : yes/no grs
To
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W.P.No.36905 of 2005
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.
grs
W.P.No.36905 of 2005
06.03.2024
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Consolidated Construction Consortium Limited
Union of India
Central Board of Excise & Customs
Sanjay V. Gangapurwala
D. Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
