Madras High Court
M/S.Ucal Fuel Systems Limited vs Union Of India on 20 September, 2012
Author: M.Jaichandren
Bench: M.Jaichandren
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 20-9-2012 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN W.P.Nos.10391 and 22536 to 22538 of 2003 and W.P.M.P.No.13143 and 22879 to 27881 and of 2003 W.P.Nos.22536 to 22538 of 2003: M/s.Ucal Fuel Systems Limited, Rep. By its Company Secretary, Mr.S.R.Sridhar, "Raheja Towers" Delta Wing-Unit 505, 177, Anna Salai, Chennai 600 002. .. Petitioner in W.P.Nos.22536 to 22538 of 2003 Versus 1. Union of India, Ministry of Finance, Rep. By its Secretary, South Block, New Delhi-110 001. 2. The Deputy Commissioner of Central Excise, Tambaram Division, 130B Mudichur Road, West Tambaram, Chennai-600 045. 3. The Assistant Commissioner of Central Excise, Delhi III, Udyog Minar, Vanijya Nikunj, Udyog Vihar, Phase V, Gurgaon 122 016. .. Respondents W.P.Nos.22536 to 22538 of 2003 Prayer in W.P.No.22536 of 2003: Petition filed under Article 226 of the Constitution of India, seeking for a Writ of Prohibition, prohibiting the second respondent from proceeding further with the impugned show cause notice C.No.IV/16/29/2003-STC dated 7.3.2003. Prayer in W.P.No.22537 of 2003: Petition filed under Article 226 of the Constitution of India, seeking for a Writ of Prohibition, prohibiting the second respondent from proceeding further with the impugned show cause notice C.No.IV/16/80/2003-STC dated 23.6.2003. Prayer in W.P.No.22538 of 2003: Petition filed under Article 226 of the Constitution of India, seeking for a Writ of Declaration, declaring Rule 2(1)(d)(4) of the Service Tax Rules, 1994, (as amended) inserted by Notification No.12/2002-ST dated 1.8.2002 as ultra vires Section 68 of the Finance Act, 1994, Articles 14, 19(1)(g) and 265 of the Constitution of India, in so far as the petitioner is concerned. For Petitioner : Mr.C.Saravanan For Respondents : Mr.T.Chandrasekaran (CGSC) W.P.No.10391 of 2003: M/s.Orichid Chemicals & Pharmaceuticals Limited, 2nd Floor, Crown Court, 34, Cathedral Road, Chennai-600 086. .. Petitioner Versus 1. Union of India, Ministry of Finance, Represented by its Secretary South Block, New Delhi-110 001. 2. The Deputy Commissioner of Central Excise, Service Tax Cell, Chengalpattu Division, 130/B, Mudichur Road, West Tambaram, Chennai-600 045. .. Respondents Prayer: Petition filed under Article 226 of the Constitution of India, seeking for a Writ of Declaration, declaring Rule 2(1)(d)(4) of the Service Tax Rules, 1994, (as amended) vide impugned Notification of the first respondent in Notification No.12/2002-ST dated 1.8.2002 as ultra vires 64 of the Finance Act, 1994, Articles 14 and 265 of the Constitution of India, in so far as the petitioner is concerned. For Petitioner : Mr.C.Saravanan For Respondents : Mr.T.Chandrasekaran (CGSC) COMMON ORDER
Since the issues arising for consideration in all the writ petitions are similar in nature, they have been taken up together and common order is being passed.
2. Heard the learned counsel for the petitioners, as well as the learned counsel appearing on behalf of the respondents.
3. At this stage of the hearing of the writ petitions, the learned counsel appearing on behalf of the respondents had submitted that the issue relating to the levy of Service Tax on the petitioners would arise, only with effect from 18.4.2006, in view of Section 66A of the Finance Act, 1994. He had further submitted that this Court had dealt with the said issue and had decided the same, in T.Abdul Wahid and Co.Vs. Union of India, [2011] 39 VST 12 (Mad), holding that the respondents are not entitled to levy Service Tax on the petitioners, upto the 17th of April, 2006, in respect of the services availed by them, as it is seen that Section 66A had been inserted in the Finance Act, 1994, by way of an amendment, only with effect from the 18th of April, 2006, enabling the authorities concerned to levy Service Tax on the recipients of the taxable service.
4. In view of the above, since no further orders are necessary, the writ petitions stand closed. No costs. Consequently, connected writ petition miscellaneous petitions are closed.
csh To
1. The Secretary, Union of India, Ministry of Finance, South Block, New Delhi-110 001.
2. The Deputy Commissioner of Central Excise, Tambaram Division, 130B Mudichur Road, West Tambaram, Chennai-600 045.
3. The Assistant Commissioner of Central Excise, Delhi III, Udyog Minar, Vanijya Nikunj, Udyog Vihar, Phase V, Gurgaon 122 016