Karnataka High Court
Vir Retail Private Limited vs Union Of India on 15 April, 2013
Author: Ram Mohan Reddy
Bench: Ram Mohan Reddy
-1-
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 15TH DAY OF APRIL 2013
BEFORE
THE HON'BLE MR.JUSTICE RAM MOHAN REDDY
WRIT PETITION NOS. 41125/10 & 45470/11 (T-RES)
C/W
41278/10 & 45461/11; 41282/10 & 45472/11
41281/10 & 45471/11; 41283/10 & 45469/11;
41284/10 & 45463/11
41280/10 & 45467/11; 41279/10 & 45464/11
41289/10 & 45466/11; 41287/10 & 45459/11
41286/10 & 45460/11; 41285/10 & 45458/11
41127/10; 41277/10 & 45465/11
41118/10 & 45468/11
38821/10 & 5125-43/11; 795/11
34563/10 & 36646/10 & 40139/10
30500-30503/10 & 30624-626/10
30343/10 & 32269-84/10
30345/10 & 32241-59/10
33036-33037/10; 2554/11; 40831/10
37054-37056/10; 35077/10; 40797/10
41120/10; 11355/11;
35443/10 & 44555/12 A/W MISC.W.6542/11
796/11; 2992/11 & 5144-5166/11
26202-26216/10 & 26688-26717/10
-2-
22067/10 & 28064-65/10; 33258/10
22920/10; 38862-38866/10
19512/10; 39139/10; 35967/10; 22917/10
22918/10; 26225/10; 31371/10; 29554/10;
30273/10; 27388/10 & 41501-41502/10
21809/10; 12830/11; 17731-17734/11
35241/10; 38309/09; 12176/10
15396-15397/09; 12177/10; 12178/10
13153/09; 21807/10 & 22315/10; 21808/10
8216/11; 8217/11; 26991/11; 35146/10
12947/11; 41313/11;41796-41798/11
34410/10; 47269/11 & 47427-430/11
1549-1550/11; 26226/10
W P NOS. 41125/10 & 45470/11 (T-RES)
BETWEEN
1. VIR RETAIL PRIVATE LIMITED
HAVING ITS REGISTERED OFFICE AT
NO.107, INDUSTRIAL SUBURB, II STAGE
YESHWANTHPUR, BANGALORE - 22
REP. BY ITS DIRECTOR MR. NITIN MANDHANA
2. MR. M. SRINIVAS
S/O. MUNISHAMANNA
AGED ABOUT 36 YEARS
DOOR NO. 56, OPP. SIGMA TECHNOLOGY PARK
VARTHUR MAIN ROAD
RAMOGONDANHALLI, WHITEFIELD
BANGALORE - 66
... PETITIONERS
(BY SRI. UDAY SHANKAR R M, ADV. FOR P1
SMT. CHETHANA A. GANGAL, ADV. FOR P2)
-3-
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI - 110001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE TAX
COMMISSIONERATE
16/1, S.P.COMPLEX, LALBAGH ROAD
BANGALORE - 27
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV, DIVISION III
SERVICE TAX COMMISSIONERATE
16/1, S.P.COMPLEX, LALBAGH ROAD
BANGALORE - 27
4. MRS. N. VISHALAKSHI
W/O. H.N.RUDRAPRASAD
AGED ABOUT 53 YEARS
NO.51/20, OSBORNE ROAD
BANGALORE - 42
5. MR. LACHMAN MAHTANI
S/O. LATE KUNDNMAL MAHTANI
AGED ABOUT 63 YEARS
NO.50, 1ST FLOOR, CUBBON ROAD
CIVIL STATION
BANGALORE-1
6. MS. SANA MOUAZZAM JAN
D/O. MOUAZZAM JAM
AGED ABOUT 21 YEARS
NO. 84, BENSON CROSS ROAD
BENSON TOWN, BANGALORE - 46
7. MS. YASMIN MEMON, ADULT
8. MR. HANIF MEMON, ADULT
NO. 7 & 8 ARE R/A. NO. 105
MEMON COLONY, OPP. MASJID
AJWA ROAD, BARODA - 19
9. MR. BABU BHAI
S/O. DESAI PATEL, ADULT
-4-
10. MRS. NEELA BEN
W/O. MR. BABU BHAI, ADULT
11. MR. AKASH
S/O. MR. BABU BHAI, ADULT
NOS. 9 TO 11 ARE R/A. LAL DARWAZA
VILLAGE BHAI LEE
TALUK & DIST. VADODRA
12. MR. KEEMATI LAL
S/O. LATE JAGAT RAM, ADULT
13. MRS. SAVITA LAL
W/O. MR. KEEMATI LAL, ADULT
NOS. 12 & 13 ARE R/A. NO. 21
PUSHPA MARKET, LAJPAT NAGAR - II
NEW DELHI - 110024
14. CITY MALL DEVELOPERS PVT. LTD.
REGD. OFFICE AT A-7
ANUPAM NAGAR, RAIPUR CITY
TAHSIL & DISTRICT RAIPUR
CHHATISGARH, REP. BY ITS DIRECTOR
15. SAHARA INDIA COMMERCIAL CORPORATION LTD.
REGD. OFFICE AT SAHARA INDIA SADAN
2-A, SHAKESPEARE SARANI
KOLKATA, REP. BY ITS DIRECTOR
16. CINEMAX INDIA LTD.
HAVING REGD. OFFICE AT NO. 215 ATRIUM
10TH FLOOR OPP. DIVINE SCHOOL
JB NAGAR, ANDHERI EAST
MUMBAI - 400059
REP. BY ITS DIRECTOR
17. PHOOLCHAND MAHESHWARI
ADULT, SHOP NO. G-28
DINDAYAL CITY MALL, MIB ROAD
GWALIOR
... RESPONDENTS
(BY SRI.N R BHASKAR, CGSC FOR R1-3
RESPONDENTS 4 TO 13, 15 & 16 - SERVED
SMT. CHETHANA A. GANGAL, ADV. FOR R14
R17 - DELETED V/O DT. 27/7/2012)
-5-
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT 2010 [ACT NO.14/10] AS FAR AS THE PETITIONER
IS CONCERNED [AS PUBLISHED UNDER STATUTES ON PAGES
29 TO 32 OF [FINANCE ACT 2010] VIDE ANN-A.
WPS. 41278/10 & 45461/11
BETWEEN
1. AVINASH WEAVING MILLS PVT LTD
HAVING ITS REGISTERED OFFICE AT
NO.107, INDUSTRIAL SUBURB
II STAGE, YESHWANTHPUR
BANGALOER 22, REP.B Y ITS
AUTHORISED SIGNATORY
MR GOVINDLAL MANDHANA.
2. M/S MANDHANA EXPORTS
A 9 MIDC MIRAJ BLOCK
MIRAJ 416 410, MAHARASTRA.
REP. BY MR. MR GOVINDLAL MANDHANA.
... PETITIONERS
(BY SRI. UDAYA SHANKAR R M, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK NEW DELHI 110 001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSONER OF
SERVICE TAX COMMISSIONERATE
NO.16/1, S P COMPLEX, LALBAGH RAOD,
BANGALORE 27
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV DIVISION III
SERVICE TAX COMMISSIIONERATE
NO.16/1, SP COMPLEX,
LALBAGHR OAD,
BANGALORE 27
-6-
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT, 2010 (ACT NO.14 OF 2010) AS FAR AS THE
PETITIONER IS CONCERNED (AD PUBLISHED UNDER
STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010)-
ANNEXURE A.
WPS. 41282/10 & 45472/11
BETWEEN
1. NEETA WEAVING MILLS PVT LTD
HAVING ITS REGISTERED OFFICE AT NO.107,
INDUSTRIAL SUBURB, II STAGE,
YESHWANTHPUR, BANGALORE-560022
REPRESENTED BY ITS AUTHORISED SIGNATORY
MR.GOVINDLAL MANDHANA
2. M/S MANDHANA EXPORTS
A 9 MIDC MIRAJ BLOCK
MIRAJ 416 410, MAHARASTRA.
REP. BY MR. MR GOVINDLAL MANDHANA.
... PETITIONERS
(BY SRI. UDAY SHANKAR R M, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI-110 001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE
TRACK, SERVICE TAX COMMISSIONERATE,
16/1, S.P.COMPLEX, LALBAGH ROAD,
BANGALORE-560027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV, DIVISION III,
-7-
SERVICE TAX COMMISSIONERATE,
NO.16/1, SP COMPLEX,
LALBAGH ROAD, BANGALORE-560027
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT 2010 (ACT NO.14 OF 2010) AS FAR AS THE
PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES
ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE-
A.
WPS. 41281/10 & 45471/11
BETWEEN
1. KAVITA WEAVING MILLS PVT LTD
REGD OFFICE AT NO.107,
INDUSTRIAL SUBURB, II STAGE
YESHWANTHPUR, BANGALORE 560022
REP BY ITS AUTHORISED SIGNATORY
GOVINDLAL MANDHANA
2. M/S MANDHANA EXPORTS
A 9 MIDC MIRAJ BLOCK
MIRAJ 416 410, MAHARASTRA.
REP. BY MR. MR GOVINDLAL MANDHANA.
... PETITIONERS
(BY SRI. UDAY SHANKAR R M, CGSC)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI 110001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE
TAX, SERVICE TAX COMMISSIONERATE
16/1, S P COMPLEX, LALBAGH ROAD
BANGALORE 560 027
-8-
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV DIVISION III
SERVICE TAX COMMISSIONERATE
NO.16/1, SP COMPLEX, LALBAGH ROAD
BANGALORE 560 027
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT 2010 (ACT NO.14 OF 2010) AS FAR AS THE
PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES
ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE-
A; AND ETC.
WPS. 41283/10 & 45469/11
BETWEEN
1. NIHARIKA WEAVING MILLS PVT LTD
HAVING ITS RGISTERED OFFICE AT
NO.107, INDUSTRIAL SUBURB
II STAGE, YESHWANTHPUR
BANGALORE-560022
REP. BY ITS AUTHORISED SIGNATORY
MR GOVINDLAL MANDHANA
2. M/S MANDHANA EXPORTS
A 9 MIDC MIRAJ BLOCK
MIRAJ 416 410, MAHARASTRA.
REP. BY MR. MR GOVINDLAL MANDHANA.
... PETITIONERS
(BY SRI. UDAY SHANKAR R M, ADV. )
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI-110001
-9-
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE TA
SERVICE TAX COMMISSIONERATE
16/1, S P COMPLEX
LALBAGH ROAD
BANGALORE-560027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV, DIVISION III
SERVICE TAX COMMISSIONERATE
NO.16/1, SP COMPLE
LALBAGH RAOD
BANGALORE-560027
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT 2010 (ACT NO.14 OF 2010) AS FAR AS THE
PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES
ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE-
A; AND ETC.
WPS. 41284/10 & 45463/11
BETWEEN
1. NIRMALA HOSIERIES MILLS PVT LTD
REGD OFFICE AT NO.107,
INDUSTRIAL SUBURB, II STAGE
YESHWANTHPUR, BANGALORE 560022
REP BY ITS AUTHORISED SIGNATORY
GOVINDLAL MANDHANA
2. M/S MANDHANA EXPORTS
A 9 MIDC MIRAJ BLOCK
MIRAJ 416 410, MAHARASTRA.
REP. BY MR. MR GOVINDLAL MANDHANA.
... PETITIONERS
(BY SRI. UDAY SHANKAR R M, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
- 10 -
MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI 110001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE
TAX, SERVICE TAX COMMISSIONERATE
16/1, S P COMPLEX, LALBAGH ROAD
BANGALORE 560 027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV DIVISION III
SERVICE TAX COMMISSIONERATE
NO.16/1, SP COMPLEX, LALBAGH ROAD
BANGALORE 560 027
... RESPONDENTS
(BY SRI. PRAMOD, ADV. FOR R1-3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT, 2010 (ACT NO.14 OF 2010) AS FAR AS THE
PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES
ON PAGES 29 TO 32 OF (FINANCE ACT 2010)-ANNEXURE A.
WPS. 41280/10 & 45467/11
BETWEEN
1. AHAAN TEXTILES PVT LTD
HAVING ITS REGISTERED OFFICE AT
NO.107, INDUSTRIAL SUBURB, II STAGE,
YESHWANTHPUR,
BANGALORE 560022,
REP. BY ITS AUTHORISED SIGNATORY
MR GOVINDLAL MANDHANA
2. M/S MANDHANA EXPORTS
A 9 MIDC MIRAJ BLOCK
MIRAJ 416 410, MAHARASTRA.
REP. BY MR. MR GOVINDLAL MANDHANA.
... PETITIONERS
(BY SRI. UDAY SHANKAR R M, ADV.)
AND
- 11 -
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI 110001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE TA
SERVICE TAX COMMISSIONERATE,
16/1, S P COMPLEX,
LALBAGH ROAD,
BANGALORE 560 027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV, DIVISION III,
SERVICE TAX COMMISSIONERATE,
NO.16/1, SP COMPLEX,
LALBAGH ROAD,
BANGALORE 560027
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-SLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT, 2010 (ACT NO.14 OF 2010) AS FAR AS THE
PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES
ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE-
A.
WPS. 41279/10 & 45464/11
BETWEEN
1. ABHAY WEAVING MILLS PVT LTD
REGD OFFICE AT NO.107,
INDUSTRIAL SUBURB, II STAGE
YESHWANTHPUR, BANGALORE 560022
REP BY ITS AUTHORISED SIGNATORY
GOVINDLAL MANDHANA
2. M/S MANDHANA EXPORTS
A 9 MIDC MIRAJ BLOCK
MIRAJ 416 410, MAHARASTRA.
REP. BY MR. MR GOVINDLAL MANDHANA.
- 12 -
... PETITIONERS
(BY SRI. UDAY SHANKAR R M, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI 110001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE
TAX, SERVICE TAX COMMISSIONERATE
16/1, S P COMPLEX, LALBAGH ROAD
BANGALORE 560 027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV DIVISION III
SERVICE TAX COMMISSIONERATE
NO.16/1, SP COMPLEX, LALBAGH ROAD
BANGALORE 560 027
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1-3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT, 2010 (ACT NO.14 OF 2010) AS FAR AS THE
PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES
ON PAGES 29 TO 32 OF (FINANCE ACT 2010)-ANNEXURE A.
WPS. 41289/10 & 45466/11
BETWEEN
1. VEDANT WEAVING MILLS PVT LTD
HAVING ITS REGD OFFICE AT NO 107,
INDUSTRIAL SUBURB, II STAGE,
YESHWANTHPUR, BANGALORE 560 0022
REP BY ITS AUTHORISED SIGNATORY
GOVINDALAL MANDHANA
2. M/S. MANDHANA EXPORTS
A-9, MIDC, MIRAJ BLOCK
- 13 -
MIRAJ - 416410, MAHARASHTRA
REP. BY MR. GOVINDLAL MANDHANA
... PETITIONERS
(BY SRI. UDAY SHANKAR R M, ADV. FOR P1
SMT. CHETHANA M. GANGAL, ADV. FOR P2)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA, NORTH BLOCK
NEW DELHI 110 001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE TA
SERVICE TAX COMMISSINERATE
16/1 S P COMPLEX,
LALBAGH ROAD, BANGALORE 560027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV DIVISION III SERVICE TAX
COMMISSIONERATE, NO 16/1 SP COMPLEX,
LALBAGH ROAD,
BANGALORE 56027
... RESPONDENTS
(BY SRI. N. R. BHASKAR, CGSC FOR R1-3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT, 2010 (ACT NO.14 OF 2010) AS FAR AS THE
PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES
ON PAGES 29 TO 32 OF (FINANCE ACT 2010)-ANNEXURE A.
WPS. 41287/10 & 45459/11
BETWEEN
1. SIDDHANT SPINNING & WEAVING MILLS PVT LTD
REGD OFFICE AT NO.107,
INDUSTRIAL SUBURB, II STAGE
YESHWANTHPUR, BANGALORE 560022
REP BY ITS AUTHORISED SIGNATORY
GOVINDLAL MANDHANA
- 14 -
2. M/S.MANDHANA EXPORTS
A-9, MIDC MIRAJ BLOCK
MIRAJ 416 410
MAHARASTRA
REP BY MR. GOVINDLAL MANDHANA
... PETITIONERS
(BY SRI. UDAY SHANKAR R M, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI 110001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE
TAX, SERVICE TAX COMMISSIONERATE
16/1, S P COMPLEX, LALBAGH ROAD
BANGALORE 560 027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV DIVISION III
SERVICE TAX COMMISSIONERATE
NO.16/1, SP COMPLEX, LALBAGH ROAD
BANGALORE 560 027
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT 2010 [ACT NO.14/10] AS FAR AS THE PETITIONER
IS CONCERNED [AS PUBLISHED UNDER STATUTES ON PAGES
29 TO 32 OF [FINANCE ACT 2010] VIDE ANN-A.
WPS. 41286/10 & 45460/11
BETWEEN
1. SNEHA TEXTILES MILLS PVT LTD
HAVING ITS REGD OFFICE AT NO.107,
INDUSTRIAL SUBURB, II STAGE
- 15 -
YESHWANTHPUR, BANGALORE 560022
REP BY ITS AUTHORISED SIGNATORY
GOVINDLAL MANDHANA
2. M/S.MANDHANA EXPORTS
A-9, MIDC MIRAJ BLOCK
MIRAJ 416 410, MAHARASTRA
REP BY MR. GOVINDLAL MANDHANA
... PETITIONERS
(BY SRI. UDAY SHANKAR R M, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI 110001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE
TAX, SERVICE TAX COMMISSIONERATE
16/1, S P COMPLEX, LALBAGH ROAD
BANGALORE 560 027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV DIVISION III
SERVICE TAX COMMISSIONERATE
NO.16/1, SP COMPLEX, LALBAGH ROAD
BANGALORE 560 027
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT 2010 (ACT NO.14 OF 2010) AS FAR AS THE
PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES
ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE-
A.
WPS. 41285/10 & 45458/11
BETWEEN
- 16 -
1. SAVITA TEXTILES MILLS PVT LTD
REGD OFFICE AT NO.107,
INDUSTRIAL SUBURB, II STAGE
YESHWANTHPUR, BANGALORE 560022
REP BY ITS AUTHORISED SIGNATORY
GOVINDLAL MANDHANA
2. M/S.MANDHANA EXPORTS
A-9, MIDC MIRAJ BLOCK
MIRAJ 416 410, MAHARASTRA
REP BY MR. GOVINDLAL MANDHANA
... PETITIONERS
(BY SRI. UDAY SHANKAR, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI 110001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE
TAX, SERVICE TAX COMMISSIONERATE
16/1, S P COMPLEX, LALBAGH ROAD
BANGALORE 560 027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV DIVISION III
SERVICE TAX COMMISSIONERATE
NO.16/1, SP COMPLEX, LALBAGH ROAD
BANGALORE 560 027
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT, 2010 (ACT NO. 14 OF 2010) AS FAR AS THE
PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES
ON PAGES 29 TO 32 OF (FINANCE ACT 2010)- ANNEXURE A.
W.P. 41127/10
- 17 -
BETWEEN
1. VIVA RETAIL PRIVATE LIMITED
HAVING ITS REGISTERED OFFICE AT
NO.107, INDUSTRIAL SUBURB,
II STAGE, YESHWANTHPUR,
BANGALORE 560022,
REPRESENTED BY ITS DIRECTOR
MR NITIN MANDHANA
2. MR MOHIT NARANG, ADULT
3. MRS VANITA MARANG, ADULT
BOTH ARE R/AT PLOT NO.D-4, MIDC,
SATPUR, NASIK
... PETITIONERS
(BY SRI. UDAY SHANKAR, ADV. FOR P1
SMT. CHETHANA A. GANAGAL, ADV. FOR P2 & P3)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI 110001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE
TAX, COMMISSIONERATE
16/1, S P COMPLEX,
LALBAGH ROAD,
BANGALORE 560027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV, DIVISION III,
SERVICE TAX COMMISSIONERATE,
NO.16/1, LALBAGH ROAD,
SP COMPLEX,
BANGALORE 560027
4. H MOHAN CHAND
AGED 30 YEARS
S/O HARICHAND
SANTOSH NO.549 NEW NO.20,
K S NARASIMHA SWAMY ROAD,
7TH MAIN, 50 FT ROAD CROSS,
HANUMANTH NAGAR, BANGALORE 560019
- 18 -
5. MR K N MEHABOOB ALI
AGED 56 YEARS
S/O LATE K NABI SAHEB
SHOP NO.19, GIRI APARTMENT COMPLEX,
45TH CROSS, 100 FT ROAD, JP NAGAR II
PHASE, BANGALORE 560078
6. MR JAYAKEERTHI
AGED 63 YEARS
S/O LATE A SUBBARAYAPPA
NO.341, 3RD CROSS, 8TH MAIN,
4TH BLOCK, KORAMANGALA,
BANGALORE 560034
7. M/S APOLLO HOSPITALS
NO.154/11, OPP IIM,
BANNERGHATTA,
ROAD, BANGALORE 560076
REP BY ITS DIRECTOR
8. M/S SHAHA BUILDERS
OFFICE AT NO.1/42,
SWAYAMBHU , RAJWADA,
SANGLI 416416
9. MRS PINKI MISHRA ADULT
10. MR RAJENDRA MISHRA, ADULT
NO. 9 & 10 ARE R/AT NO.503, BUILIDNG NO.B-2
GANGA SATELITE, WANAWADI,
PUNE 411040
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-3
SMT. CHETHANA A. GANAGAL, ADV. FOR R4 - 6
SRI. S.V.JOGA RAO, ADV. FOR R7
SRI. B.R.VISWANATH, ADV. FOR R5
R8 - SERVED
R9 & R10 - DISPENSED WITH V/O DT. 12/12/2011)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-
CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION
76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT 2010
(ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS
CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29
TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE-A.
- 19 -
WPS. 41277/10 & 45465/11
BETWEEN
1. ABHIJIT WEAVING MILLS PVT LTD
REGD OFFICE AT NO.107,
INDUSTRIAL SUBURB, II STAGE
YESHWANTHPUR, BANGALORE 560022
REP BY ITS AUTHORISED SIGNATORY
GOVINDLAL MANDHANA
2. M/S.MANDHANA EXPORTS
A-9, MIDC MIRAJ BLOCK
MIRAJ 416 410, MAHARASTRA
REP BY MR. GOVINDLAL MANDHANA
... PETITIONERS
(BY SRI. UDAY SHANKAR, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI 110001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE
TAX, SERVICE TAX COMMISSIONERATE
16/1, S P COMPLEX, LALBAGH ROAD
BANGALORE 560 027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV DIVISION III
SERVICE TAX COMMISSIONERATE
NO.16/1, SP COMPLEX, LALBAGH ROAD
BANGALORE 560 027
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1-3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT 2010 (ACT NO.14 OF 2010) AS FAR AS THE
PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES
- 20 -
ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE-
A.
WPS. 41118/10 & 45468/11
BETWEEN
1. INDUS FILA LIMITED
HAVING ITS REGD OFFICE AT NO 107,
INDUSTRIAL SUBURB YESHWANTHPUR
BANGALORE 22
REP BY ITS EXECUTIVE DIRECTOR
MR SHASHIKANTH MANDHANA
2. MR K RAJAKUMAR S/O M KESHAVAN
AGED 37 YEARS
NO 1, Z BLOCK 12TH STREET, ANNA NAGAR,
CHENNAI 600 040
... PETITIONERS
(BY SRI. UDAY SHANKAR, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA, NORTH BLOCK
NEW DELHI 110 001
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE TA
COMMISSIONERATE,
16/.1 S P COMPLEX, LALBAGH ROAD,
BANGALORE 560027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV DIVISION III
SERVICE TAX COMMISSIONERATE
NO 16/1 LALBAGH ROAD, SP COMPLEX
BANGALORE 560027
4. MR G N RAO S/O G RAMA RAO
AGED ABOUT 75 YEARS
R/AT SENA VIHAR FLAT # 228G, KAMMANAHALL
MAIN ROAD, KALYANAGAR P.IO
BANGALORE 560 043
- 21 -
5. M/S. RNS INDUSTRIES
NO 21, D-2, RNS PLAZA,
III PHASE PEENYA INDUSTRIAL AREA
BANGALORE 560058
REP BY PARTNER N SREENIVASA
6. MS VEENA GIRIDHAR RAJANI
W/O GIRIDHAR RAJANI
AGED 57 YEARS
NO 338, A-Z, INDUSTRIAL ESTATE
LOWER PAREL, MUMBAI 400 013
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE(6) OF SUB-SECTION (A) OF
SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE
ACT, 2010 (ACT NO. 14 OF 2010) AS FAR AS THE PETITIONER IS
CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29
TO 32 OF (FINANCE ACT 2010) VIDE ANEX-A.
WPS. 38821/10 & 5125-43/11
BETWEEN
M/S V A G EXPORTS PVT LTD
NO.70, MISSION ROAD,
BANGALORE 27
REP. BY ITS MANAGING DIRECTOR
MR RAJENDRA J HINDUJA
... PETITIONER
(BY SRI. HARISH R, ADV.)
AND
THE COMMISSIONER OF SERVICE TAX
16/1, S P COMPLEX, LALBAGH ROAD,
BANGALORE 27
... RESPONDENT
(BY SRI. N R BHASKAR, CGSC)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
ISSUE A WRIT IN THE NATURE OF CERTIORARI & QUASH THE
IMPUGNED SHOW-CAUSE NOTICE DT.15.7.10, VIDE ANN-A
ISSUED BY THE RESPONDENT & FURTHER MAY BE PLEASED
- 22 -
TO DECLARE THAT LEVY OF SERVICE TAX ON RENTAL INCOME
IS UNCONSTITUTIONAL & CONSEQUENTLY QUASH SECTION
65(105) (zzzz) OF THE FINANCE ACT 1994.
W.P. 795/11
BETWEEN
M G KESHAVA
AGED 60 YEARS
S/O LATE SRI. M D GANGADHAR
MAJOR, NO. 29/2, 2ND MAIN,
C K CHANNAPPA GARDEN MISSION ROAD CROSS
BANGALORE
... PETITIONER
(BY SRI. HARISH R, ADV.)
AND
1. THE ASSISTANT COMMISSIONER OF SERVICE TAX
DIVISION III, 16/1, S P COMPLEX,
LALBAGH ROAD, BANGALORE - 27
2. UNION OF INDIA
MINISTRY OF INDIA
SHRAMA SHAKTI BHAVAN
NEW DELHI
REP. BY ITS SECRETARY
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE
IMPUGNED SHOW-CAUSE NOTICE DATED 13/18.10.2010 AT
ANNEXURE A ISSUED BY THE RESPONDENT AND FURTHER
MAY BE PLEASED TO DECLARE THAT LEVY OF SERVICE TAX
ON RENTAL INCOME IS UNCONSTITUTIONAL AND
CONSEQUENTLY QUASH SECTION 65 (105)(zzzz) OF THE
FINANCE ACT, 1994.
WPS. 34563/10 & 36646/10 & 40139/10
BETWEEN
M/S MANGALORE GANESH BEEDI WORKS
NO.12/1, I FLOOR VINOBA ROAD,
- 23 -
MYSORE 570 005
KARNATAKA.
REP. BY G.SHENOY, PARTNER
... PETITIONER
(BY SRI. K S RAVI SHANKAR, ADV.)
AND
1. UNION OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
CENTRAL BOARD, OF EXCISE AND CUSTOMS
REP. BY ITS SECRETARY
NORTH BLOCK, NEW DELHI 110 001
2. THE COMMISSIONER OF CENTRAL EXCISE
ST & EOU DIVISION, NEW SAYYAJI
ROAD, MYSORE 570 021
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC )
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
HOLD THAT THE RETROSPECTIVE AMENDMENT AND
VALIDATING PROVISION IN SECTION 76(A)(6)(H) AND SECTION
77 OF THE FINANCE ACT, 2010 IS UNCONSTITUTIONAL AND
ULTRA VIRES IN SO FAR AS PETITIONER; AND ETC.
WPS. 30500-30503/10 & 30624-626/10
BETWEEN
1. SHREE REALTORS PRIVATE LIMITED
A CO INCORPORATED UNDER THE CO. ACT,1956
AND HAVING ITS REGD OFFICE AT
VASWANI VICTORIA, NO.30, VICTORIA ROAD,
BANGALORE 560047, REPRESENTED BY ITS
DIRECTOR, MR ARUN ADVANI
2. MR ARUN ADVANI
AGED 41 YEARS
NO.3B3, REGENCY PLACE,
NO.7, RICHMOND ROAD,
BANGALORE 560025
- 24 -
3. MR H THIPPA REDDY
AGED 68 YEARS
S/O H M HANUMA REDDY
4. MRS KAMALAMMA
AGED 58 YEARS
W/O MR THIPPA REDDY
5. MR T MURALIDHAR
AGED 40 YEARS
S/O MR THIPPA REDDY
6. MR T VIJAY KUMAR
AGED 38 YEARS
S/O MR THIPPA REDDY
7. MR T. UMASHANKAR
AGED 35 YEARS
S/O MR THIPPA REDDY
PETITIONERS 3 TO 7 ARE VASWANI VICTORIA,
NO.30, VICTORIA ROAD, BANGALORE 560047
REP BY THEIR POWER OF ATTORNEY HOLDER
MR ARUN ADVANI
... PETITIONERS
(BY SRI. VIVEK HOLLA, ADV. )
AND
1. THE UNION OF INDIA
REPRESENTED BY ITS SECRETARY
MINISTRY OF FINANCE
NORTH BLOCK,LOK NAYAK BHAVAN,
NO.1, NEW DELHI 110 001
2. JOINT SECRETARY, TAX RESEARCH UNIT,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NORTH BLOCK,
NEW DELHI 110 001
3. CENTRAL BOARD OF EXCISE AND CUSTOMS
CONSTITUTED UNDER THE PROVISIONS OF
CENTRAL BOARD OF REVENUES ACT, 1963
HAVING ITS OFFICE AT NORTH BLOCK,
NEW DELHI 110 001
4. COMMISSIONER OF SERVICE TAX
HAVING ITS OFFICE AT
CUSTOMS & CENTRAL EXCISE BUILDING,
- 25 -
INFANTRY ROAD,
BANGALORE 560 001
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
DECALRE THAT THE IMPUGNED PROVISIONS, VIZ., SECTION
65(90A) READ WITH SECTION 65(105)(zzzz), SECTION 76(A)(6)(H)
AND SECTION 77, OF THE FINANCE ACT, 1994 AS AMENDED BY
THE FINANCE ACT, 2007 AND FINANCE ACT, 2008 AND
FINANCE ACT, 2010; AND ETC.
WPS. 30343/10 & 32269-84/10
BETWEEN
M/S BARISTA COFFEE COMPANY LTD
A COMPANY INCORPORATED UNDER
THE PROVISIONS OF THE COMPANIES ACT, 1956
AND HAVING ITS REGISTERED OFFICE AT NO.55,
COMMUNITY CENTRE, BASANT LOK MARKET,
VASANT VIHAR, NEW DELHI-110 057
REP. BY ITS AUTHORISED
SIGNATORY MR BLISSON ANTONY
... PETITIONER
(BY SRI. YASHIR ALI, ADV.)
AND
1. THE UNION OF INDIA
THROUGH THE SECRETARY
MINISTRYF OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK
NEW DELHI-110 001
2. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT THE 9TH FLOOR
PIRAMAL CHAMBERS, JIJIBHOY LANE
PAREL(EAST), MUMBAI-400012
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK
- 26 -
NEW DELHI-110 001
REPRESENTED BY ITS SECRETARY
4. COMMISSIONER OF CENTRAL EXCISE
BANGALORE COMMISSIONERATE
P.B.NO.5400, CENTRAL REVENUE BUILDING
QUEENS ROAD
BANGALORE-560001
5. THE BARTON CENTRE OWNER'S ASSOCIATION
HAVING ITS OFFICE AT NO.84, M.G.ROAD,
BANGALORE-560001
REPRESENTED BY ITS AUTHORISED SIGNATORY
MR.RAJENDRA AGARWAL
6. MR NIKHIL T RANJAN
MAJOR, R/A NO.145, IST CROSS, 5TH BLOCK,
KORAMANGALA, BANGALORE-95
7. MR MOHAMMAD MUSTAFA
MAJOR, R/A NO.94, MOSQUE ROAD,
FRASER TOWN, BANGALORE-560005
8. M/S PROVOGUE INDIA LTD
OFFICE AT NO.18, IST CROSS,
AIRPORT ROAD, KONENA AGRAHARA,
BANGALORE-560017
R/BY ITS AUTHORISED SIGNATORY
AJAY KULKARNI
9. M/S VAIGAI INVESTMENTS PVT LTD
OFFICE AT BAGHMANE DEVELOPERS,
LAKE VIEW BUILDING, A BLOCK,
8TH FLOOR, BAGHMANE TECH PARK,
C.V.RAMAN NAGAR, BANGALORE-560093
R/BY ITS AUTHORISED SIGNATORY ASHWINI
10. M/S D M ESTATE PVT LTD
OFFICE AT NO.23, AIRPORT ROAD,
BANGALORE-560008
& R/BY ITS AUTHORISED SIGNATORY
MR.RANJIT
11. M/S SALARPURIA PROPERTIES PVT LIMITED
OFFICE AT 100, MONEY TERRACE,
K.H.ROAD (DOUBLE ROAD)
BANGALORE-560027
R/BY ITS AUTHORISED SIGNATORY MAHESH K
- 27 -
12. M/S MAVERICK HOLDINGS AND INVESTMENTS PVT LTD
OFFICE AT NEW K.R.ROAD, BASAVANGUDI,
BANGALORE-560004
R/BY ITS DIRECTOR
MR.UDAY GARUDACHAR
13. MR MURALINATH
MAJOR, R/A NO.664, 11 A MAIN, 5TH BLOCK,
JAYANAGAR, BANGALORE-560041
14. MR FAYAZ AHMAD
MAJOR, R/A NO.11, MARAIPPA ROAD,
5TH MAIN, HRBR 2ND BLOCK,
BANGALORE-560043
15. MR M S KHIZER ALI KHAN
MAJOR, R/A NO.4, RANOJI RAO ROAD,
BASAVANAGUDI,
BANGALORE-560004
16. MR MD ABDUS SALAM
MAJOR, R/A NO.4, RANOJI RAO ROAD,
BASAVANAGUDI,
BANGALORE-560004
17. MR MD NABEEL
MAJOR, R/A NO.4, RANOJI RAO ROAD,
BASAVANAGUDI,
BANGALORE-560004
18. MR MD SALAHUDDIN AHMED
MAJOR, R/A NO.4, RANOJI RAO ROAD,
BASAVANAGUDI,
BANGALORE-560004
19. MR MUSHTAQUE AHMED ILYAS
MAJOR, R/A NO.4, RANOJI RAO ROAD,
BASAVANAGUDI,
BANGALORE-560004
20. MR NIHAD AHMED
MAJOR, R/A NO.4, RANOJI RAO ROAD,
BASAVANAGUDI,
BANGALORE-560004
21. SYEDA NIKHAT HAJIRA
MAJOR, R/A NO.4, RANOJI RAO ROAD,
BASAVANAGUDI,
BANGALORE-560004
- 28 -
22. MS M JANNAVI
MAJOR, R/A 1553, V.V.ROAD,
MYSORE-570004
23. MRS V VANALAKSHMI
MAJOR, R/A 7/21, T.CHOWDAIAH ROAD,
3RD CROSS, LOWER PALACE ORCHARDS,
SADASHIVNAGAR, BANGALORE-560003
24. MRS THIRUVENI SREEDHARAN
MAJOR, R/A C/O NO.25/4, GRANT ROAD,
LAVELLE ROAD, BANGALORE-560001
25. THE LEELA HOTELS AND PALACES PVT LTD
A COMPANY INCORPORATED UNDER THE PROVISIONS
OF COMPANIES ACT, HAVING ITS OFFICE AT 23,
KODIHALLI, AIRPORT ROAD,
BANGALORE-560008
R/BY ITS AUTHORISED SIGNATORY
MAJOR NAMBIAR
26. M/S DBOI GLOBAL SERVICES PVT LTD
A COMPANY INCORPORATED UNDER THE PROVISIONS
OF COMPANIES ACT, HAVING ITS OFFICE AT 2,
VELLANKANI TECH PARK,
43, ELECTRONIC CITY, PHASE-2,
HOSUR ROAD, BANGALORE-560100
R/BY HEREIN BY ITS AUTHORISED SIGNATORY
MS SHIVANI S
27. M/S SJR INFRASTRUCTURE PVT LTD
A COMPANY INCORPORATED UNDER THE PROVISIONS
OF COMPANIES ACT, HAVING ITS OFFICE AT NO.1, SJR
PRIMUS, 7TH AND 8TH FLOOR,
INDUSTRIAL LAYOUT, KORAMANGALA 7TH BLOCK
BANGALORE-560095
RPTD HEREIN BY ITS AUTHORISED SIGNATORY
MR.J.VIJAY REDDY
28. M/S WIPRO LTD
A COMPANY INCORPORATED UNDER THE PROVISIONS
OF COMPANIES ACT, HAVING ITS OFFICE AT
DODDAKANNELI, SARJAPUR ROAD,
BANGALORE-560035
RPTD HEREIN BY ITS AUTHORISED SIGNATORY
MR.SHIV PRASAD
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-4
SRI. M.N.KRISHNA MURTHY, ADV. FOR R13
- 29 -
SRI. G.S.SRINIVAS RAO, ADV. FOR R10
SRI. P.M.VASUDEV, ADV. FOR R28
RESPONDENT 5-9, 11, 12, 14-27 - SERVED)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SEC.75(A)(5)(H)(I) & 76 OF THE FINANCE ACT 2010 AS
BEING UNCONSTITUTIONAL, ILLEGAL, DISCRIMINATORY,
ARBITRARY & UNREASONABLE & THEREFORE NULL & VOID
ABINITION IN SO FAR AS THE IT ISAPPLICABLE TO THE
PETITIONER; QUASH SEC.65 (105) (zzzz) OF THE FINANCE ACT
1994 TO THE EXTENT IT STANDS AMENDED BY THE FINANCE
ACT 2010 AS BEING UNCONSTITUTIONAL, ILLEGAL,
DISCRIMINATORY, ARBITRARY & UNREASONABLE &
THEREFORE NULL & VOID AB INITIO, IN SO FAR AS IT IS
APPLICABLE TO THE PETITIONER; AND ETC.
WPS. 30345/10 & 32241-59/10
BETWEEN
M/S NEXT RETAIL INDIA LTD
A COMPANY INCORPORATED UNDER THE PROVISIONS OF
COMPANIES ACT 1956, HAVING ITS BANGALORE BRANCH
OFFICE AT NO 2625, 27TH MAIN ROAD, SECTOR 1
H.S.R. LAYOUT, BANGALORE 560 034
REP BY ITS ASSISTANT MANAGER
COMMERCIAL AND AUTHORISED SIGNATORY
MR MANJUNATH Y R
... PETITIONER
(BY SRI. YASHIR ALI, ADV.)
AND
1. THE UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE GOVERNMENT
OF INDIA, NORTH BLOCK
NEW DELHI 110 001
2. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT THE 9TH FLOOR,
PIRAMAL CHAMBERS, JIJIBHOY LANE,
PAREL (EAST) MUMBAI 400 012
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA,
- 30 -
NORTH BLOCK, NEW DELHI 110 001
REP BY ITS SECRETARY
4. COMMISSIONER OF CENTRAL EXCISE
BANGALORE COMMISSIONERATE
P.B. NO 5400, CENTRAL REVENUE BUILDING,
QUEENS ROAD,
BANGALORE 560 001
5. L RAGHUNATH SINGH
MAJOR, R/AT RAGHU NIVAS,
NO 260, 16TH CROSS, 5TH PHASE,
J P NAGAR, BANGALORE 78
6. MRS JYOTHI R SINGH W/O L RAGHUNATH SINGH
MAJOR R/AT RAGHU NIVAS, NO 260,
16TH CROSS, 5TH PHASE,
J P NAGAR, BANGALORE 560078
7. MRS PRATHIMA JAIN
W/O MR S.K JAIN
MAJOR R/AT NO 54, I A MAIN
RM,V 2ND STAGE, DOLLARS COLONY
BANGALORE 560080
8. MRS TARANNUM HUMAYUN FAIZ
MAJOR R/AT NO 203 STERLING ALEXANDRIA
37, HARRIES ROAD, BENSON TOWN
OPP PREMA MANDIR, BANGALORE 560046
9. MRS C TULASIJA W/O C PREMACHANDRA REDDY
R/AT NO 196, 7TH CROSS INDIRA NAGAR
I STAGE, BANGALORE 560038
10. MR C VENKATESH
MAJOR R/AT NO 55/15, SOUPANIKA NILAYA
BASAVA SAMITI LAYOUT THINDLU
VIDYARANYAPURA, BANGALORE
560 097
11. MR N G LOKESH
S/O N A GOVIND REDDY
MAJOR, R/AT I FLOOR
SUPRABHATA BUILDING MAIN ROAD,
MARATHAHALLI BANGALORE 560037
12. SMT KOKILLA N G
W/O THYAGARAJA REDDY
MAJOR R/AT I FLOOR SUPRABHATA BUILDING
- 31 -
MAIN ROAD, MARATHAHALLI
BANGALORE 560037
13. MRS D R GIRIJAMBA W/O D.S. RAIAHSHETTY
R/AT NO 1723, I MAIN
10TH CROSS, KENGERI SATELLITE TOWN
BANGALOER 560060
14. MRS D R VIJAYAVANI
W/O DK RAMLINGAIAH SETTY
MAJOR R/AT NO 886, I FLOOR 6TH CROSS,
II BLOCK I STAGE, BANASHANKARI
BANGALORE 560057
15. MR B K LINGESH
MAJOR R/AT PRABHUTI, I MAIN ROAD,
HOSAMANE EXTENSION
SHIMOGA 577 201
16. MR SURESH WALVEKAR
MAJOR R/AT 4TH CROSS KESHWAPUR,
KUSUGAL ROAD
HUBLI 580 023
17. MRS SUREKHA S WALVEKAR
W/O SURESH WALVEKAR
MAJOR
R/AT 4TH CROSS
KESHWAPUR KUSUGAL ROAD,
HUBLI 580 023
18. MR R A MOOLCHAND
FATHERS NAME NOT KNOWN
MAJOR
R/AT SUNDAR NIWAS BESIDES GANPATI
TEMPLE, M G ROAD,
CHIKKAMGALUR 577 101
19. MR KATTA NAGARAJ
MAJOR
R/AT SREEDEVI COMPLEX,
OPP TALUKA OFFICE NEXT TO TVS SERVICE
STATION PATEL NAGAR, HOSPET 583 201
20. G P VENKAT NAIDU
MAJOR
R./AT G P VENKAT NAIDU R A KRISHNA
BUILDERS NO 38, NEAR GEOLOGICAL SURVEY
OF INDIA CANARA BANK LAYOUT
VIDYARANAYAPURA POST, BANGALORE 97
- 32 -
21. MRS S K ANANDA JYOTHI
W/O S N KASI VISWANATHA SETTY
MAJOR
R/AT GURUSMARANE 5TH BLOCK
4TH CROSS, JCR EXTENSION,
CHITRADURGA 577 501
22. MR S K VISHNU S/O S N KASI VISWANATHA SETTY
MAJOR
R/AT GURUSMARANE 5TH BLOCK
4TH CROSS, JCR EXTENSION
CHITRADURGA 577 501
23. DR B.V. GOVIND RAJ
FATHERS NAME NOT KNOWN
MAJOR
R/AT C/O SRI VASAVI DENTRAL CLINIC
I FLOOR SAHYADRI CIRCLE,
SALEGAME ROAD, HASSAN 573 201
24. MR A M RAGHU
FATHERS NAME NOT KNOWN
MAJOR
R./AT C/O SRI VASAVI DENTRAL CLINIC
I FLOOR SAHYADRI CIRCLE,
SALKEGAME ROAD, HASSAN 573 201
25. MR SURENDRA BASWARAJ SINDOL
FATHERS NAME NOT KNOWN
MAJOR
R/AT C/O B L SINDOL,
BPC DEALER, AMBEDKAR CIRCLE,
BIDAR 585 401
26. B M SRINIVAS REDDY S/O MUNI REDDY
MAJOR
R/AT NO 103/A,
8TH MAIN, 3RD CROSS,
3RD J BLOCK,
KORAMANGALA BANGALORE 560 034
27. M/S. ADARSHA ELECTRONICS
HAVING ITS OFFICE AT ADARSH ARCADE KHADE
BAZAAR CORNER,
RAMDEV GALLI BELGAUM,
REP HEREIN BY ITS AUTHORISED SIGNATORIES
27. (A) MR HARISH S/O NEBHANDAS GULBANI
MAJOR
- 33 -
R/AT ADARSHA NO 530,
T V CENTRE, HANUMAN NAGAR,
BELGAUM
27. (B) MR ASHOK S/O NEWANDRAM BALANI
MAJOR
R/AT SAGAR MAHAL ULHASNAGAR,
MUMBAI 3
27. (C) MR RAJU BEG S/O ISMAIL BEG
MAJOR
ADARSH ARCADE KHADE
BAZAAR CORNER, RAMDEV GALLI BELGAUM
REP HEREIN BY ITS AUTHORISED SIGNATORY
27. (D) MRS FAIROZA BEGUM W/O RAJU BEG
MAJOR
ADARSH ARCADE KHADE
BAZAAR CORNER, RAMDEV GALLI BELGAUM
REP HEREIN BY ITS AUTHORISED SIGNATORY
28. MRS C.S. JAYARAMAIAH
FATHERS NAME NOT KNOWN
MAJOR
R/AT CHEEMASANDRA VILLAGE
OLD MADRAS ROAD VIRGONAGAR POST,
BANGALORE 560049
29. MR T K SRINIVAS MURTHY
FATHERS NAME NOT KNOWN
MAJOR
R/AT NO 804, 36TH A CROSS
4TH T BLOCK JAYANAGAR,
BANGALORE 560 041
30. MR MALLINATH PHULEKAR
FATHERS NAME NOT KNOWN
MAJOR
R/AT NO 8-9-270/86,
GURU NANAK COLONY
BIDAR 585 401
31. DR KASHINATH M PHULEKAR
FATHERS NAME NOT KNOWN
MAJOR
R/AT NO 26, 8TH MAIN 3RD CROSS
SARASWATHIPURAM MYSORE 570 009
32. MR SACHIN PHULEKAR
FATHERS NAME NOT KNOWN
- 34 -
MAJOR
R/AT NO 26, 8TH MAIN 3RD CROSS,
SARASWATHIPURAM MYSORE 570 009
33. DR B.Y.T. ARYA
FATHERS NAME NOT KNOWN
MAJOR
R/AT NO 97/2, 10TH CROSS,
KUMAR PARK WEST,
BANGALORE 560020
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-4
SRI. R.S.PRASANNA KUMAR, ADV. FOR R33
SRI. S.V.SHASTRI, ADV. FOR R20
RESPONDENT 5 TO 19, 21 TO 32 - SERVED)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SECTIONS 75 (A) (5) (H) (I) AND 76 OF THE FINANCE
ACT, 2010 AS BEING AS BEING UNCONSTITUTIONAL, ILLEGAL,
DISCRIMINATORY, ARBITRARY AND UNREASONABLE AND
THEREFORE NULL AND VOID AB INITIO, IN SO FAR AS IT IS
APPLICABLE TO THE PETITIONER; QUASH SECTION 65
(105)(zzzz) OF THE FINANCE ACT, 1994 TO THE EXTENT IT
STANDS AMENDED BY THE FINANCE ACT, 2010 AS BEING
UNCONSTITIONAL, ILLEGAL, DISCRIMINATORY, ARBITRARY
AND UNREASONABLE AND THEREFORE NULL AND VOID AB
INITIO IN SO FAR AS IT IS APPLICABLE TO THE PETITIONER;
AND ETC.
WPS. 33036-33037/10
BETWEEN
THE MYSORE CONSTRUCTION CO
(PROP MYCON CONSTRUCTION LTD)
REGD OFFICE, INDUSTRY HOUSE,
45, RACE COURSE ROAD,
BANGALORE 560 001 REP BY ITS DIRECTOR
MR ARUN K MALPANI
... PETITIONER
(BY SRI. K PARAMESHWARAN, ADV.)
AND
- 35 -
1. UNION OF INDIA
REP BY THE SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, GOVERNMENT OF INDIA
NORTH BLOCK
NEW DELHI 110 001
2. THE CENTRAL BOARD OF EXCISE & CUSTOMS
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
REP BY ITS CHAIRMAN AND OFFICE AT
NORTH BLOCK, NEW DELHI 110 001
3. THE COMMISSIONER OF SERVICE TAX
SERVICE TAX COMMISSIONERATE
NO.16/1, S P COMPLEX,
LALBAGH ROAD,
BANGALORE 560 027
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC )
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
ISSUE A WRIT OF DELCARATION, OR ANY OTHER APPROPRIATE
WRIT, ORDER OR DIRECTION IN THE NATURE OF WRIT OF
DECLARATION IN SO FAR AS PETITIONER IS CONSIDERED,
DECLARE THAT SECTION 76(A)(6)(H) AND SECTION 77 OF
FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE
CONSTITUTION OF INDIA AND / OR THIS HON'BLE COURT MAY
BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS
ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 19, 246
AND 265 OF THE CONSTITUTION OF INDIA; AND ETC.
W.P. 2554/11
BETWEEN
M/S BATA INDIA LIMITED
OFFICE AT 6A, SURENDRA NATH
BANERJEE ROAD, KOLKATA 700 013
REP BY ITS GENEAL MANAGER (LAW)
MR RAJEEV CHHABRA
... PETITIONER
(BY SRI. RAJESH CHANDER KUMAR, ADV. )
AND
- 36 -
1. UNION OF INDIA
REP BY ITS SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA, NORTH BLOCK
NEW DELHI 110 001
2. THE CENTRAL BOARD OF EXCISE & CUSTOMS
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE,
REP BY ITS CHAIRMAN, OFFICE AT
NORTH BLOCK, NEW DELHI 110 001
3. COMMISSIONER OF SERVICE TAX
BANGALORE COMMISSIONERATE
NO.16/1, S P COMPLEX,
LALBAGH ROAD,
BANGALORE 560 027
4. COMMISSIONER OF CENTRAL EXCISE AND
SERVICE TAX, LARGE TAX PAYERS UNIT
JSS TOWERS 100 FEET RING ROAD
KATRIGUPPE, NEXT TO KAMAKYA THEATRE
BANGALORE 560 085
5. COMMISSIONER OF CENTRAL EXCISE
BELGAUM, NO.71, CLUB ROAD,
BELGAUM 590001
6. COMMISSIONER OF CENTRAL EXCISE
MYSORE, S1 & S2 VINAYA MARGA
SIDDHARTHA LAYOUT
MYSORE 570011
7. COMMISSIONER OF CENTRAL EXCISE MANGALORE
7TH FLOOR, TRADE CENTRE,
BUNTS HOSTEL ROAD,
MANGALORE 575003
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC )
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THAT SECTION 76(A) (6)(H)(I) & SECTION 77 OF FINANCE ACT
2010 VIDE ANN-C ENACTED BY PARLIAMENT AS NULL & VOID
& ULTRA VIRES THE CONSTITUION OF INDIA & /OR TO STRIKE
DOWN THE SAID PROVISION AS ILLEGAL, ARBITRARY &
VIOLATIVE OF ARTICLES 14,246 & 265 OF THE CONSTITUTION
- 37 -
OF INDIA; DECLARE SECTION 65(90A) & SECTION 65 (105)(zzzz)
READ WITH SECTION 66 OF THE FINANCE ACT 1994, AS
AMENDED BY FINANCE ACT 2007 [ANN-B] ENACTED BY
PARLIAMENT & FINANCE ACT 2010 [ANN-C] ENACTED BY
PARLIAMENT AS NULL & VOID & ULTRAVIRES THE
CONSTITUTION OF INDIA & / OR PLEASED TO STRIKE DOWN
THE SAID PROVISIONS BEING ILLEGAL, ARBITRARY &
VIOLATIVE OF ARTICLES, 14, 246, & 265 OF THE
CONSTITUTION OF INDIA; AND ETC.
W.P. 40831/10
BETWEEN
CROSSWORD BOOKSTORES LIMITED
HAVING ITS REGISTERED OFFICEA T
C-30, BLOCK ,
OPPOSITE SIDBI,
BANDARA KURLA COMPLEX, BANDARA (EAST)
MUMBAI 400 051
REP. BY PRASHANT MEHTA, EUREKA TOWER
'B' WING, 9TH FLOOR, MINDSPACE, LINK ROAD
MALAD (WEST), MUMBAI - 400064
... PETITIONER
(BY SRI. SAJAN POOVAYYA, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENU
GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI 110 001
2. THE DIRECTOR OF GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL CHAMBERS
JIJIBHOY LANE, PAREL (EAST)
MUMBAI 400 012
THROUGH SECRETARY
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OFINDIA
NORTH BLOCK NEW DELHI 110 001
THROUGH SECRETARY.
- 38 -
4. THE CENTRAL BOARD OF EXCISE
AND CUSTOMS
HAVING ITS OFFICE AT NORTH BLOCK
NEW DELHI 110 001
THROUGH SECRETARY
5. EUROAMER GARUDA RESORTS (INDIA)
PRIVATE LIMTIED (GARUDA)
78/1, NE KR ROAD,
BASAVANAGUDI
BANGALORE 560 004
THROUGH SECRETARY
6. MAVERICKS HOLDING & INVESTMENTS
PVT LTD (GARUDA)
REGD. OFFICE SUDNAR BHAVAN,
IST FLOOR 28/38,
PESIN NARIMAN STREET FORT,
MUMBAI 400 001
THROUGH SECRETARY
7. MR K SANTOSH KUMAR
1031/B, 40TH CROSS, 4TH T BLOCK
JAYANAGAR BANGLAORE 560 051
8. MR A KRISHNAPPA
1031/B, 40TH CROSS, 4TH T BLOCK
JAYANAGAR BANGLAORE 560 051
9. MRS T CHELUVAMBA
1031/B, 40TH CROSS, 4TH T BLOCK
JAYANAGAR BANGLAORE 560 051
10. MR PRAKSH PADUKONE
301, WOODSVALE
78, NANDIDURGA ROAD,
BANGALORE 560 046
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-4
SRI. NAVESH BATRA, ADV. FOR R10
SRI. S. SRIRANGA, ADV. FOR R5 & R6
RESPONDENTS 7 TO 9 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ
WITH SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994 AS
AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT,
2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA
- 39 -
VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF
THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN
THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND
VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE
CONSTITUTION OF INDIA, IN SO FAR AS IT RELATES TO THE
PETITIONER; SET-ASIDE SECTION 76(A)(6)(H) AND SECTION 77
OF THE FINANCE ACT, 2010, IN SO FAR AS IT RELATES TO THE
PETITIONER; AND ETC.
WPS. 37054-37056/10
BETWEEN
M/S MAVERICK HOLDINGS AND INVESTMENTS PVT LTD
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT 1956, HAVING ITS OFFICE
AT 78/1, NEW K R ROAD, BASAVANAGUDI
BANGALORE-560004
REP. BY ITS MANAGING DIRECTOR
MR B G UDAY
... PETITIONER
(BY SRI. S SRIRANGA, ADV.)
AND
1. UNION OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK
NEW DELHI-110 001
THROUGH THE SECRETARY
2. THE DIRECTOR GENERAL OF SERVICE TAX
9TH FLOOR, PIRAMAL CHAMBERS
JIJIBHOY LANE
PAREL(EAST)
MUMBAI-400012
3. THE CENTRAL BOARD OF EXCISE AND CUSTOMS
DEPARTMENT OF REVENFUE
MINISTRY OF FINANCE AND COMPANY AFFAIRS
NORTH BLOCK,
NEW DELHI-110 001
THROUGH SECRETARY
4. THE COMMISSIONER OF SERVICE TAX
SERVICE TAX COMMISSIONERATE
- 40 -
NO.16/1, S.P. COMPLEX
LALBAGH RAOD
BANGALORE-560027
5. BANGALORE METROPOLITAN TRANSPFORT
CORPORATION
CENTRAL OFFICES, 2ND FLOOR
K.H.ROAD
SHANTHINAGAR
BANGALORE-560027
REPRESENTED BY THE CHIEF TRAFFIC
MANAGER
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1-4
SMT. H.R.RENUKA, ADV. FOR R5)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
DECLARE THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A)
SECTION 65 (105)(zzzz) & SECTION 66 OF THE FINANCE ACT
1994 AS AMENDED BY THE FINANCE ACT 2007 & FINANCE
ACT, 2008 & FINANCE ACT 2010 AS VIOLATIVE OF ARTICLES
14, 19(1)(G) 246 & 265 OF THE CONSTITUTION OF INDIA; SET
ASIDE SECTION 75(A)(H) & SECTION 76 OF THE FINANCE ACT
2010; AND ETC.
W.P. 35077/10
BETWEEN
M/S H.M.CONSTRUCTIONS
NO.14, CUNNINGHAM ROAD,
BANGALORE- 560 052
REP BY ITS PARTNERS
SRI H J SIWANI AND SRI M J SIWANI
... PETITIONER
(BY SRI. ABHINAV R, ADV.)
AND
1. UNION OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA,
NEW DELHI- 110 001
- 41 -
2. THE COMMISSIONER OF SERVICE TAX
16/1,S P COMPLEX, LALBAGH ROAD,
BANGALORE- 560 027
3. THE ASSISTANT COMMISSIONER OF
SERVICE TAX, DIVISION III,
16/1, S P COMPLEX, LALBAGH ROAD,
BANGALORE- 560 027
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A
WRIT IN THE NATURE OF CERTIORARI DECLARING THE
PROVISIONS CONTAINED IN SEC. 65 (105) (zzzz) AND SEC. 65
(90A) OF THE FINANCE ACT, 1994 AS AMENDED BY FINANCE
ACT, 2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND
ULTRA VIRES THE CONSTITUTION OF INDIA AND
CONSEQUENTLY DECLARE ALL NOTIFICATIONS/CIRCULARS
ISSUED IN PURSUANCE OF THE FINANCE ACT, 2007, FINANCE
ACT, 2008 AND FINANCE ACT 2010 IN RELATION TO THE
ABOVE PROVISIONS AS NULL AND VOID AND INOPERATIVE IN
HAS SO FAR HAS CONFORMED.
W.P. 40797/10
BETWEEN
MRS. ANNIE KOSHY
AGED ABOUT 81 YEARS
W/O MR M K KOSHY
R/AT NO. 26, BENSON TOWN CROSS,
BENSON TOWN, BANGALORE- 46
REP BY HER SON & POWER OF ATTORNEY
HOLDER MR. JUDE KOSHY
... PETITIONER
(BY SRI. C.K NANDAKUMAR, ADV.)
AND
1. UNION OF INDIA
THROUGH THE JOINT SECRETARY
MINISTRY OF LAW, JUSTICE AND
COMPANY AFFAIRS, 4TH FLOOR A- WING,
SHASTRI BHAWAN,
NEW DELHI- 110 001
- 42 -
2. SECRETARY MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK,
NEW DELHI -110 001
3. THE CENTRAL BOARD OF EXCISE & CUSTOMS
HAVING ITS OFFICE AT NORTH CUSTOMS
NEW DELHI 110 001
REP BY ITS DIRECTOR GENERAL
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC )
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS VIZ. SECTION 65 (90A) & SECTION
65 (105)(zzzz) OF THE SAID FINANCE ACT, 1994 AS AMENDED
BY FINANCE ACT 2007, FINANCE ACT 2008 & NOW
RETROSPECTIVELY FROM 1.6.07 IN TERMS OF THE FINANCE
ACT 2010 ULTRA-VIRES ENTRY 18 & ENTRY 45 OF LIST II OF
SCHEDULE VII OF THE CONSTITUION OF INDIA & / OR ENTRY
92-C READ WITH ENTRY 97 OF LIST-I OF SCHEDULE VII OF
THE CONSTITUTION OF INDIA & / OR ARTICLE 19(1)(G) OF THE
CONSTITUTION OF INDIAN & / OR SECTIN 66 OF THE FINANE
AT 1994; AND ETC.
W.P. 41120/10
BETWEEN
INDUS GARMENTS (INDIA) PVT LIMITED
HAVING ITS REGD OFFICE AT NO 117/A
5TH MAIN INDUSTRIAL SUBURB II STAGE,
YESHWANTHPUR, BANGALORE 22
REP BY ITS DIRECOTR
MR SHASHIKANT MANDHANA
... PETITIONER
(BY SRI. UDAY SHANKAR R M, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINSITRY OF FINANCE DEPARTMENT OF
REVENUE,.GOVERNMENT OF INDIA,
NORTH BLOCK NEW DELHI 110 001
- 43 -
2. THE COMMISSIONER OF SERVICE TAX
OFFICE OF THE COMMISSIONER OF SERVICE TA
COMMISSIONERATE, 16/1 S.P COMPLES,
LALBAGH ROAD, BANGALORE 560027
3. SUPERINTENDENT OF SERVICE TAX
GROUP XXV DIVISION III SERVICE TAX
COMMISSIONERATE, NO 16/1 LALBAGH ROAD, S
SP COMPLEX, BANGALORE 560027
4. MR ESWARCHAND BHANDARI
S/O. UGAMRAJ BHANDARI
AGED 37 YEARS
NO 158, HURIPET, R.T STREET,
BANGALORE 560 053
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1-3
R4 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-
CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION
76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT 2010
(ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS
CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29
TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE-A.
W.P. 11355/11
BETWEEN
HOUSE FULL INTERNATIONAL LTD
A CO. INCORPORATED UNDER THE PROVISIONS
COMPANIES ACT, HAVING ITS REGTD OFFICE
AT 1511, PRASAD CHAMBERS, NEAR ROXY
CINEMA OPERA HOUSE, MUMBAI MAHARASHTRA
AND REPRESENTED BY ITS DIRECTOR
MR. SUMIT N SHAH
... PETITIONER
(BY SRI. SHYAMAL MUKHERJEE, ADV.)
AND
1. UNION OF INDA
THROUGH THE SECRETARY, MINISTRY OF
- 44 -
FINANCE DEPARTMENT OF REVENUE,
NORTH BLOCK,
NEW DELHI
2. CENTRAL BOARD OF EXCISE AND CUSTOMS
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE,
GOVERNMENT OF INDIA
NORTH BLOCK,
NEW DELHI
3. DIRECTOR GENERAL OF SERVICE TAX
HAVING HIS OFFICE AT PIRAMAL CHAMBERS
JIJIBHOY LANE, PAREL (EAST)
MUMBAI
4. COMMISSIONER OF SERVICE TAX
SERVICE TAX COMMISSIONERATE HAVING ITS
OFFICE AT NO. 16, S.P COMPLEX,LALBAGH
ROAD, BANGALORE
5. MR. SHYAMSUNDER RANDER
AGED MAJOR, RESIDING AT NO.170
21ST MAIN, 2ND PHASE, J.P NAGAR,
BANGALORE
6. MR. B.P SRINIVASA RAJU
AGED MAJOR, RESIDING AT NO.979,
1ST MAIN ROAD, GOKULA 1ST PHASE, II
STAGE, DIWANARPALYA,
BANGALORE
7. MR. RAMESH REDDY AND S. NAGRAJ REDDY
AGED MAJORS RESIDING AT NO.307,
CHELIKERE RIGN ROAD, CHIKKATAYAPPA
LAYOUT, KALYAN NAGAR POST,
BANGALORE
8. SMT. C. NALINAKSHI
(WIFE OF SRI SHANTACHANNE GOWDA)
AGED MAJOR, RESIDING AT NO.18
4TH CROSS, HARIRAM ALIDAS LAYOUT,
VIJAYANAGAR, BANGALORE
9. MR. R.P RAJAPPA
AGED MAJOR, RESIDING AT 796/76
BELLANDUR ROAD, BELLANDUR,
BANGALORE
- 45 -
10. MR. T.C VITTAL
AGED MAJOR, RESIDING AT 346,
SRINIKETAN, 2ND CROSS, 1ST BLOCK,
JAYANAGAR,
BANGALORE
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1 TO 4
RESPONDENTS 5, 7, 9 & 10 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-
CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION(A) OF SECTION 76
OF AMENDMENT ACT 32 OF 1994 IN THE FINACE ACT 2010 AS
FAR AS THE PETITINER IS CONCERNED, ANN-A; AND ETC.
WPS. 35443/10 & 44555/12 A/W MISC.W.6542/11
BETWEEN
1. MAHINDRA RETAIL PRIVATE LIMITED
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT, 1956
HAVING ITS OFFICE AT NO 165/2, KRISHNA
RAJU LAYOUT, DORAI SANI PALYA,
BANNERGHATTA ROAD, BANGALORE 78
REP BY ITS CHIEF FINANCIAL OFFICER,
AMAR ARVIND KORDE
2. DIAMOND ENCLAVE
REP. BY THEIR GPA HOLDER
MR. T.N.PRAKASH
NO. 99/6, PRANAVA, BULL TEMPLE ROAD
BASAVANAGUDI, BANGALORE - 4
... COMMON PETITIONERS
(BY SRI. C K NANDAKUMAR, ADV.)
AND
1. UNION OF INDIA
THROUGH THE JOINT SECRETARY
MINISTRY OF LAW JUSTICE AND
COMPANY AFFAIRS, 4TH FLOOR A WING,
SHASTRI BHAVAN, NEW DELHI 110 001
2. SECRETARY
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE
- 46 -
GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI 110 001
3. THE CENTRAL BOARD OF EXCISE AND CUSTOMS,
HAVING ITS OFFICE AT NORTH BLOCK
NEW DELHI 110 001
REP. BY ITS DIRECTOR GENERAL
... COMMON RESPONDENTS
(BY SRI. N R BHASKAR, CGSC )
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
DECLARE THE IMPUGNED PROVISIONS, VIZ., SECTION 65 (90A)
AND SECTION 65(105) (zzzz) OF THE SAID FINANCE ACT, 1994
AS AMENDED BY FINANCE ACT, 2007, FINANCE ACT 2008 AND
NOW RETROSPECTIVELY FROM 1.6.2007 IN TERMS OF THE
FINANCE ACT 2010 ULTRA-VIRES ENTRY 18 AND ENTRY 45 OF
LIST-II OF SCHEDULE VII OF THE CONSTITUTION OF INDIA
AND / OR ENTRY 92-C READ WITH ENTRY 97 OF LIST-I OF
SCHEDULE VII OF THE CONSTITUTION OF INDIA AND / OR
ARTICLE 19(1) (G) OF THE CONSTITUTION OF INDIA AND / OR
SECTION 66 OF THE FINANCE ACT, 1994 IN SO FAR AS
PETITIONER IS CONCERNED.
MISC.W. APPLICATION IS FILED FOR IMPLEADING.
W.P. 796/11
BETWEEN
SRI M RAGHAVA REDDY
S/O LATE SRI M NARAYANA REDDY
AGED 42 YEARS, NO.783, 13TH MAIN, 3RD BLOCK
RAJAJINAGAR, BANGALORE 560 010
... PETITIONER
(BY SRI. S N MURTHY, ADV.)
AND
1. THE ASSISTANT COMMISSIONER OF SERVICE TAX
DIVISION III, 16/1, S P COMPLEX,
LALBAGH ROAD, BANGALORE 560 027
2. UNION OF INDIA
MINISTRY OF FINANCE,
- 47 -
SHARMA SHAKTI BHAVAN,
NEW DELHI
REPRESENTED BY ITS SECRETARY
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE
IMPUGNED ORDER DATED 10.11.2010 IN CASE NO.31/2010 AT
ANNEXURE E ISSUED BY THE RESPONDENT AND FURTHER
MAY BE PLEASED TO DECLARE THAT LEVY OF SERVICE TAX
ON RENTAL INCOME IS UNCONSTITUTIONAL AND
CONSEQUENTLY QUASH SECTION 65 (105)(zzzz) OF THE
FINANCE ACT, 1994.
WPS. 2992/11 & 5144-5166/11
BETWEEN
M/S POLY PRODUCTS PVT LTD
NO.70, MISSION ROAD,
BANGALORE 560 027
BANGALORE 560027
REPRESENTED BY ITS DIRECTOR
SRI RAJENDRA J HINDUJA
... PETITIONER
(BY SRI. S N MURTHY, ADV.)
AND
1. THE ASSISTANT COMMISSIONER OF SERVICE TAX
DIVISION III, 16/1, S P COMPLEX,
LALBAGH ROAD,
BANGALORE 560027
2. UNION OF INDIA
MINISTRY OF FINANCE
SHRAMA SHAKTI BHAVAN,
NEW DELHI
REPRESENTED BY ITS SECRETARY
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC )
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
- 48 -
QUASH THE IMPUGNED ORDER DATED 10.11.2010 IN CASE
NO.33/2010 AT ANNEXURE-C, ISSUED BY THE FIRST
RESPONDENT AND FURTHER MAY BE PLEASED TO DECLARE
THAT LEVY OF SERVICE TAX ON RENTAL INCOME IS
UNCONSTITUTIONAL AND CONSEQUENTLY QUASH SECTION
65(105)(zzzz) OF THE FINANCE ACT, 1994.
WPS. 26202-26216/10 & 26688-26717/10
BETWEEN
1. MR M G DATTATHREYA
AGED 52 YEARS
S/O LATE M L GOPALA SETTY
NO.146, 5THCROSS, 2ND BLOCK
JAYANAGAR,
BANGALORE 560011
2. MRS M J VIJAYALAKSHMI
AGED 61 YEARS
S/O LATE M L GOPALA SETTY
STERLING TERRACES, NO.1002, 10TH FLOOR,
C BLOCK, PADMANABHANAGAR,
100 FEET RING ROAD, BSK 3RD STAGE,
BANGALORE 560078
3. MR VINAY M JAGADISH
AGED 33 YEARS
S/O LATE M G JAGADISH
NO.369 (5) MERU, 8TH CROSS,
10TH MAIN, 1ST BLOCK,
JAYANAGAR,
BANGALORE 560011
4. MR VINAY M JAGADISH (HUF)
AGED ABOUT 33 YEARS
NO.369 (5) MERU, 8TH CROSS,
10TH MAIN, 1ST BLOCK,
JAYANAGAR,
BANGALORE 560011
5. MR M G CHANDRAMOHAN
AGED 64 YEARS
S/O LATE M L GOPALA SETTY
R/AT NO.444, MANO NIDHI
9TH CROSS,1ST BLOCK,
JAYANAGAR
BANGALORE 560011
- 49 -
6. MRS M C KUSUMA
AGED 61 YEARS
W/O MR M G CHANDRAMOHAN
R/AT NO.444, MANO NIDHI
9TH CROSS,1ST BLOCK,
JAYANAGAR
BANGALORE 560011
7. MR M C AMARNAG (HUF)
AGED ABOUT 34 YEARS
NO.444, MANO NIDHI
9TH CROSS, 1ST BLOCK,
JAYANAGAR,
BANGALORE 560011
8. MRS ARCHANA V PRASAD
AGED 38 YEARS
W/O MR VENKATESH PRASAD
NO.1, MMV ROAD,
VISVESHWARAMPURAM
BANGALORE 560004
9. MR SUNIL N MYSORE (HUF)
AGED ABOUT 36 YEARS
NO.9, 15TH CROSS,6THPHASE,
J P NAGAR,
BANGALORE 560078
10. MR M G JAYARAM
AGED 61 YEARS
S/O LATE M L GOPALA SETTY
STERLING TERRACES, NO.1002, 10TH FLOOR,
C BLOCK, PADMANABHANAGAR,
100 FEET RING ROAD, BSK 3RD STAGE,
BANGALORE 560078
11. MR M VEENA JAYARAM
AGED 32 YEARS
D/O MR M G JAYARAM
R/AT STERLING TERRACES,
NO.1002, 10TH FLOOR, C BLOCK,
PADMANABHANAGAR, 100 FEET
ROAD, BSK 3RD STAGE,BANGALORE
12. MR M G RAMESH
AGED 58 YEARS
S/O LATE M L GOPALA SETTY
R/AT NO.1314,
SRI NILAYAM 3RD FLOOR,
- 50 -
15TH CROSS, GIRINAGAR, 2ND PHASE,
BANGALORE 560085
13. MRS SHASHI DATTATHREYA
AGED 51 YEARS
W/O MR M G DATTATHREYA
NO.146, 5TH CROSS, 2ND BLOCK,
JAYANAGAR,
BANGALORE 560011
14. MR ABHAY DATTATHREYA
AGED 21 YEARS
S/O MR M G DATTATHREYA
R/AT NO.146, 5TH CROSS, 2ND BLOCK,
JAYANAGAR,
BANGALORE 560011
15. MR ANUJ DATTATHREYA
AGED 17 YEARS
S/O MR M G DATTATHREYA
REP BY HIS NATURAL GUARDIAN AND FATHER
MR M G DATTATHREYA, R/AT NO.146,
5TH CROSS,2ND BLOCK, JAYANAGAR,
BANGALORE 560011
... PETITIONERS
(BY SRI. K.P.KUMAR, SR. ADV. AND T SURAYA NARAYANA, ADV.)
AND
1. THE ASSISTANT COMMISSIONER OF SERVICE TAX - III
SERVICE TAX COMMISSIONERATE,
NO.16/1, S P COMPLEX, LALBAGH ROAD,
BANGALORE 560027
2. THE COMMISSIONER OF SERVICE TAX
SERVICE TAX COMMISSIONERATE
NO.16/1, S P COMPLEX, LALBAGH ROAD,
BANGALORE 560027
3. THE DIRECTOR GENERAL OF SERVICE TAX
9TH FLOOR,PIRAMAL CHAMBERS
JIJIBHOY LANE,
LALBAGH, PAREL (EAST)
MUMBAI 400 012
4. CENTRAL BOARD OF EXCISE AND SERVICE TAX
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE & COMPANY AFFAIRS,
GOVERNMENT OF INDIA
- 51 -
NORTH BLOCK,
NEW DELHI 110 001
5. UNION OF INDIA
REPRESENTED BY THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA NORTH BLOCK
NEW DELHI 110 001
6. PANTALOON RETAIL (INDIA) LIMITED
A PUBLIC LIMITED COMPANY INCORPORATED
UNDER THE COMPANIES ACT 1956
HAVING ITS REGD OFFFICE AT
KNOWLEDGE HOUSE,SHYAM NAGAR,
OFF JOGESHWARI-VIKHROLI LINK ROAD,
JOGESHWARI (E) MUMBAI 400 060
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-5
R6 - SERVED)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
DECLARE THE IMPUGNED PROVISION, VIZ. SECTION 65
(105)(zzzz) OF THE FINANCE ACT, 1994 AS AMENDED BY THE
FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE
CONSTITUTION OF INDIA AND/ OR SECTION 66 OF THE
FINANCE ACT, 1994 AND / OR BE STRUCK DOWN AS ILLEGAL,
ARBITRARY AND VIOLATIVE OF ARTICLES 14 AND 19(1)(G) OF
THE CONSTITUTION OF INDIA; AND ETC.
WPS. 22067/10 & 28064-65/10
BETWEEN
M/S.KLASSIC HOLDINGS PVT LTD
F-4, RICHMOND PLAZA,
RICHMOND CIRCLE, BANGALORE-560025
REPRESENTED BY ITS DIRECTOR
SRI ARUN AGARWAL
AGED ABOUT 58 YEARS
S/O LATE SRI RAMESHWARA AGARWAL
... PETITIONER
(BY SRI. G RABINATHAN, ADV.)
AND
- 52 -
1. STATE OF KARNATAKA
REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT,
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHAN SOUDHA
BANGLAORE-560001
2. COMMISSIONER OF SERVICE TAX
SERVICE TAX COMMISSIONERATE, NO.16/1,
LALBAGH ROAD, S P COMPLEX,
BANGALORE-560027
3. SUPERINTENDENT OF SERVICE TAX
GRUOP XXV, DIVISION III, SERVICE TAX
COMMISSIONERATE, NO.16/1, LALBAGH ROAD
S P COMPLEX BANGALORE-560027
... RESPONDENTS
(BY SRI. K M SHIVAYOGI SWAMY, ADV. FOR R1
SRI. N.R.BHASKAR, CGSC FOR R2 & R3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE
FINANCE ACT, 2010 (ACT NO.14 OF 2010) AS FAR AS THE
PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES
ON PAGES 42 TO 56 OF (2010) 30 VST) - ANNEXURE-B; AND
ETC.
W.P. 33258/10
BETWEEN
LAFARGE AGGREGATES AND CONCRETE INDIA
PRIVATE LTD
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT, 1956
HAVING ITS REGD OFFICE 8TH FLOOR HALLMAR
BUSINESS PLAZA SANT DYNASHEWAR MARG,
NEAR GURUNANAK HOSPITAL,
BANDRA (EAST) MUMBAI 400 051
THROUGH ITS MANAGER ACCOUNTS
MR SATYENDRA MUNDRA
... PETITIONER
(BY SRI. O P AGARWAL, ADV. )
AND
- 53 -
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NORTH BLOCK,
NEW DELHI
2. CENTRAL BOARD OF EXCISE AND CUSTOMS
DEPARTMENT OF REVENUE, MINISTRY OF
FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI
3. DIRECTOR GENERAL OF SERVICE TAX
PIRAMAL CHAMBERS, JIJIBHOY LANE PAREL
(EAST) MUMBAI 400 012
4. SERVICE TAX COMMISSIONER
NO 16/1, LALBAGH ROAD,
SP COMPLEX, BANGALORE 560027
5. DAGA FOUNDATION,
NO 30, 13TH CROSS,
WILSON GARDEN, BANGALORE 560 027
6. SMT KAVITHA SHAH
NO 286, UPPER PALACE ORCHARDS,
SADASHIVANAGAR,
BANGALORE 560 080
7. SRI ASHWIN RATHOD
NO 103-A, JALAL KRUPA II CROSS
KUMARAKRUPA ROAD,
MADHAVNAGAR, BANGALORE 560 001
8. SMT NANDA SHAH
NO 286, UPPER PALACE ORCHARDS,
SADASHIVANAGAR,
BANGALORE 560080
9. SMT SANTOSH KUMARI
NO 168, MANSARA ROAD,
INDIRA NAGAR,
MYSORE 570 010
10. MR RAMIL P SHAH
NO 286, UPPER PALACE ORCHARDS,
SADASHIVANAGAR,
BANGALORE 560080
- 54 -
11. SMT BABITHA
NO 168, MANSARA ROAD,
INDIRA NAGAR,
MYSORE 570 010
12. KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,
PLOT NO 33/A, LAKKAMANAHALLI INDUSTRIAL
AREA, POONA-BANGALORE ROAD,
DHARWAD 580 004
13. SRI S BADRINATH
NO 605/A 80 FEET DOUBLE ROAD,
III BLOCK, II STAGE,
RAJ MAHAL VILAS EXTENSION,
BANGALORE 560 094
14. M/S. SHANKAR ENTERPRISES
NO 32, 2ND CROSS,
BASVESHWARA LAYOUT, VIJAYANAGAR,
BANGALORE 560040
15. MR R JAYANNA
YELETHOTADAPALYA,
ANJANAPURA POST,.
UTTARA HALLI HOBLI,
BANGALORE SOUTH TALUK
BANGALORE 560 062
16. MR S RAMACHANDRAPPA
TANISANDRA,
ARABIC COLLEGE POST,
BANGALORE 560 045
17. DR M J MURALI & SMT. M.J.NIRMALA
BOTH R/O # 3441, 4TH CROSS,
10TH MAIN, INDIRANAGAR 2ND STAGE,
BANGALORE 560 038
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-4)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS, VIZ SECTION 65(90A) READ WITH
SEC.65(105)(zzzz) OF THE FINANCE ACT 1994, AS AMENDED BY
THE FINANCE ACT, 2007 & FINACE ACT 2010 AS NULL & VOID
& ULTRA VIRES THE CONSTITUTION OF INDIA & / OR SEC. 66
OF THE FINANCE ACT & / OR BE PLEASED TO STRIKE DOWN
THE SIAD PROVISIONS AS ILLEGAL, ARBITRATRY & VIOLATIVE
- 55 -
OF ARTICLE 14, 246 & 265 OF THE CONSTITUTION OF INDIA IN
SO FAR AS THE PETITIONER IS CONCERNED.
W.P. 22920/10
BETWEEN
M/S CITYMAX HOSPITALITY (INDIA) PVT LTD
A COMPANY INCORPORATE UNDER
THE COMPANIES ACT, 1956
HAVING ITS REGISTERED OFFICE AT
2ND FLOOR, (ABOVE SPAR HYPERMARKET)
NO. 39/3 AND 44, BANNERGHATTA ROAD,BANG-
ALORE-29, REP BY N. ANANTHA MURTHY
... PETITIONER
(BY SMT. NALINA MAYEGOWDA, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI-110 001
2. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL CHAMBERS,
JIJIBHOY LANE, PAREL (EAST)
MUMBAI-400 012
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELH-110001
THROUGH SECRETARY
4. THE CENT4AL BOARD OF EXCISE AND CUSTOMS
HAVING ITS OFFICE AT NORTH BLOCK,
NEW DELHI-110 001
THROUGH SECRETARY
5. MR. RAJESH ZATAKIA
AMIREE MASALA STORE,
# 391, OPP. NOVELTY CINEMA, GRANT ROAD,
MUMBAI -400007
- 56 -
6. M/S PRIYANKA INVESTMENTS PVT. LTD
REGD. OFF: M178,
GREATER KAILASH,
PART II, NEW DELHI,
BRANCH OFFICE: #125/8,
5TH CROSS RAOD, KALASIPALAYAM NEW EXTN.
BANGALORE-560 002 REP BY MANAGING DIRECT
7. M/S MAVERICK HOLDINGS & INVESTMENTS PVT. LTD.,
# 78/1, NEW KR ROAD,
BASAVANAGUDI,
BANGALORE-560004
REP BY ITS MANAGING DIRECTOR
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO 4
SRI. S. SRIRANGA, ADV. FOR R7
R5 & R6 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ
WITH SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994 AS
AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT,
2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA
VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF
THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN
THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND
VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE
CONSTITUTION OF INDIA IN SO FAR AS IT RELATES TO THE
PETITIONER; SET-ASIDE SECTION 76(A)(6)(H) AND SECTION 77
OF THE FINANCE ACT, 2010 IN SO FAR AS IT RELATES TO THE
PETITIONER.
WPS. 38862-38866/10
BETWEEN
SHAHI EXPORTS PVT LIMITED
A COMPANY REGISTERED UNDER THE
COMPANIES ACT AND HAVING ITS
REGISTERED OFFICE AT 3262
RANJIT NAGAR, DELHI
R/BY ITS GENERAL MANAGER ACCOUNTS AND
FINANCE, MR G V RAVISHANKAR
... PETITIONER
(BY SRI. RAYAPPA HADAGALE, ADV.)
- 57 -
AND
1. UNION OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI-110 001
R/BY ITS SECRETARY
2. THE OFFICE OF THE COMMISSIONER OF SERVICE TAX
HAVING ITS OFFICE AT
NO.16, SP COMPLEX, LALBAGH ROAD
BENGALURU-560027
3. THE CENTRAL BOARD OF EXCISE & CUSTOMS
HAVING ITS OFFICE AT NORTH BLOCK
NEW DELHI-110 001
4. MR. ASHOK REDDY, MAJOR
NO.1/1, ANUTHA, 3RD CROSS
31ST MAIN, BTM II STAGE
BENGALURU-560068
5. M/S MVK ENTERPRISES
1900, MALLIKARJUNA NILAYA
31ST CROSS, BANASHANKARI II STAGE
BENGALURU-560070
REP. BY ITS PARTNER
6. MR VIMAL KUMAR BHALLA
S/O. MITHRA BHALLA
AGED ABOUT 58 YEARS
B-2, BRINDAVAN APARTMENTS
ADUGODI, HOSUR MAIN ROAD
BENGALURU-560030
7. MR R SURAKSH
S/O. K.V.RAVIKUMAR
AGED ABOUT 23 YEARS
33, 11TH MAIN
5TH CROSS, VASANTHNAGAR
BENGALURU
8. MR SRINIVASA REDDY
S/O. LATE S. A. NARAYANASWAMY REDDY
AGED ABOUT 45 YEARS
10/1, IST MAIN, 8TH CROSS
S G PALYA, DRC POST
BENGALURU-560029
... RESPONDENTS
- 58 -
(BY SRI. N R BHASKAR, CGSC FOR R1-3
R4 TO R8 - SERVED)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
DECLARE THAT SECTION 76(A)(6)(H)(I) AND SECTION 77 OF
FINANCE ACT 2010 VIDE ANNEXURE-A, AS NULL AND VOID
AND ULTRA VIRES THE CONSTITUTION OF INDIA AND / OR TO
STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY
AND VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE
CONSTITUTION OF INDIA, IN SO FAR AS PETITIONER IS
CONCERNED.
W.P. 19512/10
BETWEEN
1. INFINITI RETAIL LTD.(A TATA ENTERPRISE)
HAVING ITS CORRESPONDENCE ADDRESS AT
202 AKRUTI CENTRE POINT
MIDC, ANDHEI(EAST)
MUMBAI
2. RAMESH REDDY
S/O C SRINIVASA REDDY, AGED ABOUT 47 YRS
R/A NO.307, CHELIKERE RING ROAD
CHIKKA TAYAPPA REDDY LAYOUT
KALYANA NAGAR POST
BANGALORE
3. NAGARAJA REDDY
S/O C SRINIVASA REDDY, AGED ABOUT 44 YRS
R/A NO.307, CHELIKERE RING ROAD
CHIKKA TAYAPPA REDDY LAYOUT
KALYANA NAGAR POST
BANGALORE
... PETITIONERS
(BY SRI. UDAY SHANKAR R M, ADV. )
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
- 59 -
GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI
2. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL CHAMBERS
JIJIBHOY LANE, PAREL(EAST)
MUMBAI
3. THE JOINT COMMISSIONER
OFFICE OF THE COMMISSIONER OF SERVICE
TAX COMMISSIONERATE
16/1, S P COMPLEX, LALBAGH ROAD
BANGALORE
4. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI
THROUGH SECRETARY
5. THE CENTRAL BOARD OF EXCISE AND CUSTOMS
HAVING ITS OFFICE AT NORTH BLOCK
NEW DELHI
6. TRENT LIMITED
TAJ BUILDING 2ND BUILIDNG
2ND FLOOR, 210 DR D N ROAD
FORT, MUMBAI
REP BY ITS DIRECTOR
7. MR SHARATH COOMER BURMAN
S/O M, C BURMAN, ADULT
8. MRS ANIMA BURMAN
W/O MR S C BURMAN, ADULT
9. MRS SANGHAMITRA BUMAN
D/O MR S C BURMAN, ADULT
NO. 9 TO 11 ARE R/A 1162, 12TH A MAIN HAL
2ND STAGE, INDIRANAGAR
BANGALORE - 8
10. M/S RAMAKRISHNA & COMPANY
#45/1-1, 17HT MAIN, 5TH CROSS
J P NAGAR, 2ND PHASE
BANGALORE
REP BY ITS PARTNER
- 60 -
11. MR K VASUDEVA RAO
S/O K KRISHNA RAO, ADULT
12. MRS K V GEETHA RAO
W/O K VASUDEVA RAO, ADULT
R/A NO.1/6, BRINDHAVAN
PALACE ROAD, BANGALORE
13. MRS LEELA A SABINS
W/O LATE A K SABNIS, ADULT
14. MR SUHAS SABINS
S/O LATE A K SABNIS, ADULT
15. MR SUDHEER SABINS
S/O LATE A K SABNIS, ADULT
16. MRS VARSHA SABINS
D/O LATE A K SABNIS, ADULT
17. MRS SAVITA SABINS
D/O LATE A K SABNIS, ADULT
NO.15 TO 19 ARE R/A NO.20, SAMARTH
NEW BEL ROAD, JALADARSHINI LAYOUT
BANGALORE
18. MR P RAJAPPA @ B P RAJAPPA
S/O SRI PAPANNA, AGED ABOUT 55 YRS
797/76, BELLANDUR ROAD
BELLANDUR, BANGALORE - 103
19. INDRAPRASTHA SHELTERS PVT LTD
105-106, FIRST FLOOR
RICHMOND ROAD, BANGALORE
REP. BY ITS DIRECTOR
20. PRESTIGE ESTATES PROJECTS PVT LTD
NO.1, FALCON HOUSE
MAIN GUARD CROSS ROAD
BANGALORE
REP BY ITS DIRECTOR
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC )
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS, VIZ.SECTION 65(90A) READ WITH
- 61 -
SECTION 65 (105)(zzzz) OF THE FINANCE ACT, 1994 AS
AMENDED BY THE FINANCE ACT, 2007, FINANCE ACT, 2008
AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES
THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF THE
FINANCE ACT AND /OR BE PLEASED TO STRIKE DOWN THE
SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF
ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN
SO FAR AS PETITIONER IS CONCERNED; SET ASIDE SECTION
75(5)(H) AND SECTION 76 OF THE FINANCE ACT, 2010, IN SO
FAR AS PETITIONER IS CONCERNED.
W.P. 39139/10
BETWEEN
ADITYA BIRLA NUVO LIMITED
ACTING THROUGH ITS TEXTILE AND APPAREL
DIVISION, KNOWN AS "MADURA FASHION &
LIFESTYLE, REGENT GATEWAY,
DODDAKUNDI VILLAGE,KIADB INDUSTRIAL AREA
BANGALORE 48, REP. BY ITS AUTHORISED
SIGNATORY MR.MADHURESH SINGH.
... PETITIONER
(BY SMT. NALINA MAYEGOWDA, ADV. )
AND
1. UNION OF INDIA
THROUGH TIS SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK NEW DELHI 110 001
2. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL CHAMBERS
JIJIBHOY LANE, PAREL (EAST)
MUMBAI 400 012
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK
NEWDELHI 110 001
THROUGH ITS SECRETARY.
- 62 -
4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS
HAVING ITS OFFICE AT NORTH BLOCK
NEW DELHI 110 001
THROUGH ITS SECRETARY
5. HDFC LTD A/C XTASY INVESTMENTS
THE FALCON HOUSE NO.1,
MAIN GUARD CROSS ROAD,
BANGALORE.
REP. BY ITS MANAGING DIRECTOR
6. ANAND BHAVAN PROPERTIES PVT LTD
NO.10, VITTAL MALYA ROAD,
BANGALORE
REP. BY ITS MANAGING DIRECTOR
7. K C BALASUBRAMANYA
MAJOR
AMARJYOTHI LAYOUT, SANJAY NAGAR
NO.2, BHAVNI KRUPA
FIRST MAIN, FIRST CROSS
BANGALORE 94
8. PRAKASH L GANGAWANI
MAJOR
OFF CBI ROAD, T P VENUGOPAL
LAYOUT, NO.29 "ANNAPURA"
GANGANAGAR R.T NAGAR,
BANGALOER 32.
9. MEENA P
MAJOR
OFF CBI ROAD, T P VENUGOPAL
LAYOUT, NO.29 "ANNAPURNA"
GANGANAGAR R.T NAGAR,
BANGALOER 32.
10. MILAN K. KARANIA
MAJOR
KARANIA AGENCIES
#7/31, 2ND MAIN ROAD,
APMC YARD YESHWANTHPUR,
BANGALOER 22.
11. SANJAY ANIL KUMAR SHASH
MAJOR
NEAR SUBBAIAH CIRCLE
C/O PRAKASH MOTORS,
#15, PRAKASH COMPLEX,
LALBAGH ROAD, BANGALORE 27
- 63 -
12. AJAYAKUMAR ANIL KUMAR SHAH
MAJOR
NEAR SUBBAIAH CIRCLE
C/O PRAKASH MOTORS,
#15, PRAKASH COMPLEX,
LALBAGH ROAD, BANGALORE 27
13. ASHOK KUAMR DUDHORIA
MAJOR
MALLESHWARAM SHRI KRUPA APARTMENTS
FLAT NO.9, NO.86, 7TH MAIN ROAD,
BANGALORE 3.
14. NAUMAN SIDDIQ
MAJOR
A S COMMERCIAL ENCHANTIC
NO.166, COMMERCIAL STREET
BANGALORE 1.
15. MAVERICK HOLDINGS & INVESTMENTS
NO.78/1, NEW KR ROAD,
BASAVANAGUDI
BANGALORE 560 004
REP. BY ITS MANAGING DIRECTOR.
16. PRESTIGE ESTATE PROJECTS PVT LTD.,
THE FALCON HOUSE NO.1,
MAIN GUARD CROSS ROAD,
BANGALORE 1
REP. BY ITS MANAGING DIRECTOR.
17. RADHIKA REDDY
MAJOR
NO.260, 4TH MAIN RAOD,
MAHALAKSHMI LAYOUT EXTENSION,
BANGALORE 86.
18. SHIVANI REDDY
MAJOR
NO.260, 4TH MAIN RAOD,
MAHALAKSHMI LAYOUT EXTENSION,
BANGALORE 86.
19. K R SATHISH
MAJOR
M/S ANISH TRADERS
NO.142, 4TH MAIN
LAKSHMINARAYANAPURAM
BANGALOER 21.
- 64 -
20. K S CHARITHA
MAJOR
M/S ANISH TRADERS
NO.142, 4TH MAIN
LAKSHMINARAYANAPURAM
BANGALOER 21.
21. K A SRIDEVI
MAJOR
M/S ANISH TRADERS
NO.142, 4TH MAIN
LAKSHMINARAYANAPURAM
BANGALOER 21.
22. JITHENDRA PREMDOSS
MAJOR
NO.42-43,
COMMERCIAL STREET
BANGALORE 1.
23. HARISH PREMDOSS
MAJOR
NO.42-43,
COMMERCIAL STREET
BANGALORE 1.
24. B S RAGHUPATHY
MAJOR
NO.383, 2ND G CROSS
3RD BLOCK 3RD STAGE,
BASAVESHWARANAGAR,
BANGALORE 79
25. BALAJI TOWERS
30TH CROSS, GEETHA COLONY
MUNICIPAL NO.382/79-19,
OLD NO.75, 4TH BLOCK
JAYANAGAR, BANGALORE 41,
REP. BY ITS PARTNER.
26. RAMACHANDRA REDDY BHOOPAL REDDY
MAJOR
SECOND FLOOR NO.665,
IST STAGE, IST MAIN 100 FT ROAD,
INDIRANAGAR,
BANGALORE.
27. R RAVIKUMAR
MAJOR
- 65 -
KUSUM II CROSS
NEAR MAHAVEER BHAVAN
RAVINDRA NAGAR,
HASSAN 573 201
28. ZULEKHA SAYEED
MAJOR
NO.10, IST CROSS, DCOSTA LAYOUT
COOKE TOWN,
BANGALORE 84,
29. SAJID KHAN
MAJOR
IST CROSS, NANJAPPA CIRCLE
SHANTHINAGAR,
BANGALORE 27
30. SHIVAKUMAR KHENY
MAJOR
NO.27, 2ND MAIN, 2ND CROSS
RMV II STAGE, I BLOCK
BANGALORE 560 094
31. SAROJINI KHENY
MAJOR
NO.27, 2ND MAIN, 2ND CROSS
RMV II STAGE, I BLOCK
BANGALORE 560 094
32. B SATISH
MAJOR
SRI CHAMUNDESHWARI COMPELX,
NO.44, 100 FT RING ROAD,
BSK 3RD STAGE,
BANGALORE 85.
33. S K SHYALAJA
MAJOR
NO.844, A BLOCK
SAHAKARANAGAR
BANGALORE 560 092
34. M K POTHARAJU
MAJOR
NO.32, RAJ MAHAL
IV BLOCK I J JAYALAKSHMIPURAM,
MYSORE 570 012
35. M/S P JAYARAO ENTERPRISES
1979, HOTEL CHALUKYA COMPLEX,
- 66 -
RAJKAMAL TALKIES ROAD,
MYSORE 570 001,
REP.BY ITS PARTNER.
36. C A VENKATESH MANNAR
MAJOR
HALLAD KEARI NO.2896,
VASAVAMBA NILAYA
LASHKAR MOHALLA
MYSORE 570 001
37. BADRINATH MANNAR C V
MAJOR
HALLAD KEARI NO.2896,
VASAVAMBA NILAYA
LASHKAR MOHALLA
MYSORE 570 001
38. KEDARNATH MANNAR C V
MAJOR
LASHKAR MOHALLA
C/O C A VENAKTESHA MANNAR
NO.2896, VASAVAMBA NILAYA,
HALLADA KERI
MYSORE 570 001
39. MANOJ KUMAR CHOWTA
1032 A MANVI 7TH MAIN,
GOKULAM III STAGE,
MYSORE 570 02.
40. M K POTHA RAJU
MAJOR
R/AT NO.32, RAJ MAHAL
IV TH BLOCK,1, JAYALAKSHMIPAURAM
MYSORE 570 012
41. M/S P JAYARAO ENTERPRISES
1979, HOTEL CHALUKYA COMPLEX,
RAJKAMAL TALKIES ROAD,
MYSORE 570 001.
42. SUDHAKAR SHENOY BENDOOR
MAJOR
B.V.ROAD, KANKANADY
MANGALORE 575 002
43. POOJA SUDHAKAR SHENOY
MAJOR
B.V.ROAD, KANKANADY
- 67 -
MANGALORE 575 002
44. ABDUL SAMAD
MAJOR
GUL-BAHAR KALPANA ROAD,
BENDOORWELL
MANGALORE 575 002
45. SHAMEELA SAMAD
MAJOR
GUL-BAHAR KALPANA ROAD,
BENDOORWELL
MANGALORE 575 002
46. MOHTISHAM COMPLEXES PVT LTD
6 & 6TH FLOOR EMPIRE, M G ROAD,
MANGALORE 575 003
REP. BY ITS MANAGING DIRECTOR.
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-4
SRI. ARUN SHYAM, ADV. FOR R8 & R9
SRI. JANARDHAN G., ADV. FOR R14
SRI. S. SRIRANGA, ADV. FOR R15
SRI. S.A.H.RAZV, ADV. FOR R28
SRI. B.L.SRIKANTAIAH, ADV. FOR R30 & R31
SRI. K.CHANDRA MOHAN, ADV. FOR R34, 35, 40 & 41
RESPONDENTS 5 TO 7, 10 TO 13, 16 TO 27, 29, 32,
33, 36 TO 39, 42 TO 46 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ
WITH SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994 AS
AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT,
2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA
VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF
THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN
THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND
VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE
CONSTITUTION OF INDIA; SET-ASIDE SECTION 76(A)(6)(H) AND
SECTION 77 OF THE FINANCE ACT, 2010.
W.P. 35967/10
BETWEEN
- 68 -
INOX LEISURE LIMITED
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT,1956
HAVING ITS REGISTERED OFFICE AT
ABS TOWERS OLD PADRA ROAD
VADODARA, GUJARAT AND
CORPORATE OFFICE AT 5TH FLOOR
VIRAJ TOWRS NEXT TO ANDHERI FLYOVER
WESTERN EXPRESS HIGHWAY
ANDHERI (EAST), MUMBAI - 400093
THROUGH ITS COMPANY SECRETARY
... PETITIONER
(BY SRI. NAGARAJ JAIN, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI-110001
2. CENTRAL BOARD OF EXCISE AND CUSTOMS
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMNET OF INDIA
NORTH BLOCK
NEW DELHI
3. DIRECTOR GENERAL OF SERVICE TAX
HAVING HIS OFFICE AT PIRAMAL CHAMBERS
JIJIBHOY LANE, PAREL (EAST)
MUMBAI-400012
4. SERVICE TAX COMMISSIONER
NO.16/1, LALBAGH ROAD
SP COMPLEX
BANGALORE-560027
5. EUROAMER GARUDA RESORTS (I) PVT LTD
78/1, NEW K R ROAD, BASAVANGUDI
BANGALORE-560004
REP BY ITS DIRECTOR
6. MAVERICK HOLDING & INVESTMENTS PRIVATE LIMITED
78/1, NEW K R ROAD, BASAVANGUDI
BANGALORE-560004
REP BY ITS DIRECTOR
- 69 -
7. ABHISHEK DEVELOPERS
(PARTNERSHIP FIRM)
MANTRI HOUSE, # 41, VITTAL MALLYA ROAD
BANGALORE-560001
REP BY ITS PARTNER
8. SHRI ASHTAVINAYAK ENTERPRISES
CHANDAN CINEMA
BC 39, NEAR HEAD POST OFFICE
MANICHSHAW ROAD
BELGAUM-590002
REP BY ITS PARTNER
9. FUTURE MERCHANDISING LTD
[FORMERLY PANTALOON RETAIL (I) LTD]
45/1-2, 45TH CROSS
IIND PHASE, J P NAGAR
BANGALORE-560069
REP BY ITS DIRECTOR
... RESPONDENTS
(BY SRI. N R BHARKAR, CGSC FOR R1-4
SRI. S. SRIRANGA, ADV. FOR R5 & R6
SRI. B.N.GURURAJ, ADV. FOR R7
R8 & R9 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS, VIZ SECTION 65(90A) READ WITH
SECTION 65 (105) (zzzz) OF THE FINANCE ACT, 1994 AS
AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT,
2010 AS NULL AND VOID AND ULTRA VIRES THE
CONSTITUTION OF INDIA AND/OR SECTION 66 OF THE
FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE
SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF
ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN
SO FAR AS THE PETITIONER IS CONCERNED.
W.P. 22917/10
BETWEEN
LIFESTYLE INTERNATIONAL PVT LTD
HAVING ITS REGISTERED OFFICE AT
SIGMA SOFT TECH PARK, DELTA TOWER
3RD 7TH AND 8TH FLOOR
NO.7, WHITEFIELD MAIN ROAD,
- 70 -
BANGALORE 560 066
REP. BY MR. N.ANANTHAMURTHY.
... PETITIONER
(BY SMT. NALINA MAYEGOWDA, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK
NEW DELHI 110 001
2. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL CHAMBERS
JOJIBHOY LANE PAREL (EAST)
MUMBAI 400 012
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA
NORTH BLOCK NEW DELHI 110 001
THROUGH SECRETARY.
4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS
HAVING ITS OFFICE AT NORTH BLOCK
NEW DELHI 110 001
THROUGH SECRETARY.
5. M/S SALARPURIA GRIHA NIRMAN PVT.LTD.,
AT MONEY TERRACE NO.100,
K.H.ROAD, BANGALORE 27
THROUGH MANAGING DIRECTOR.
6. M/S ADARSH PROPERTY DEVELOPMENTS
NO.10, VITTAL MALYYA ROAD, BANGALORE 1
REPRESENTED BY ITS MANAGING
DIRCTOR,
MR.B.M. JAYASHANKAR.
7. ABHISHEK DEVELOPERS
PARTNERSHIP FIRM AT MATNRI HOUSE
NO.41, VITTAL MALLYA RAOD,
BANGALORE 1 REP. BY ITS MANAGING
PARTNER
MR.SUSHIL MANTRI.
- 71 -
8. M/S HOTEL WOODSIDE
HAVING ITS PRINCIPAL BUSINESS
OFFICE AT K..S RAO ROAD,
MANGALORE 575 001,
REP. BY MR. S.M.ARSHAD.
9. MR ANIL D PANDIT
R/O APARTMENT NO.202, CLASSIQUE
PARADISE A WING, K.S.RAO ROAD,
HAMPANKATTA
MANGALORE 575 001
REPRESENTED BY GPA HOLDER
MR. S.M. ARSHAD.
10. MR NARAYAN D PANDIT
R/O APARTMENT NO.202, DUNE
APARTMENTS KADIR SHIVABAGH ROAD,
KADRI MANGALORE 575 002
REPRESENTED BY GPA HOLDER
MR.S.M.ARSHAD.
11. M/S MOHTISHAM COMPLEXES PVT. LTD.,
HAVING REGD. OFFICE AT 6TH AND 7TH FLOOR
EMPIRE M.G.ROAD,
MANGALORE 575 003
REPRESENTED BY ITS MANAGING
DIRECTOR MR.S.M.ARSHAD.
12. KARNATAKA STATE FOOTBALL ASSOCIATION
BANGALORE FOOTBALL STADIUM ,
ASHOK NAGAR, BANGALORE 25,
REPRESENTED BY ITS SECRETARY.
13. BLUE HORIZON HOTELS PVT.LTD
NO.172/1, SRINVIASA INDUSTRIAL
ESTATE, BANNERGHATTA RAOD,
BANGALORE 76
14. GOPALAN ENTERPRISES INDIA PRIVATE LIMITED
NO.5, RICHMOND ROAD,
BANGALORE 25
THROUGH MANAGING DIRECTOR.
15. MR S SURESH RAO SATHE
R/AT 16TH MAIN
2ND STAGE, INDIRANAGAR,
BANGALORE 38
.
16. MR A RAJA REDDY (HUF)
R/AT NO.641, IST D MAINR AOD,
- 72 -
DOMLUR LAYOUT,
BANGALORE 71.
.
17. MS N.G.SUGUNA
NO.641, IST D MAINR AOD,
DOMLUR LAYOUT,
BANGALORE 71.
REPRESENTED BY A.RAJA REDDY.
18. MR R ANUP
NO.641, IST D MAIN ROAD,
DOMLUR LAYOUT,
BANGALORE 71.
REPRESENTED BY A.RAJA REDDY.
19. MR R AJAY
NO.641, IST D MAIN ROAD,
DOMLUR LAYOUT,
BANGALORE 71.
REPRESENTED BY A.RAJA REDDY.
20. MS R CHETHANA
NO.641, IST D MAIN ROAD,
DOMLUR LAYOUT,
BANGALORE 71.
REPRESENTED BY A.RAJA REDDY.
21. MR R AVINASH
NO.641, IST D MAIN ROAD,
DOMLUR LAYOUT,
BANGALORE 71.
REPRESENTED BY A.RAJA REDDY.
22. MRS HALIMA ADAM
NO.3, HALL ROAD,
RICHARDS TOWN
BANGALORE 560 005
23. MRS AMINA SULAIMAN
NO.17, MADRAS SAPPERS OFFICERS
COLONY (ALSO KNOWN AS MEG OFFICER
COLONY)
MARUTHISEVANAGAR,
BANGALORE 33
24. MR ASHISH KUMAR AWASTHI
9304 MEREDITH CREEK LANE
GLENA LLEN VA USA 23060
REPRESENTED BY ATTORNEY
MRS. USHA AWASTHI
- 73 -
W/O MR ADITYA KUMAR AWASTHI
NO1/112, VIJAYKHAN 1,GOMTHINAGAR,LUCKNOW
25. MRS JUHI AWASTHI
9304 MEREDITH CREEK LANE GLEN
ALLEN VA, USA 23060, REPRESENTED
BY ATTORNEY MRS USHA AWASTHI
W/O MR. ADITYA KUMAR AWASTHI
AT 1/112, VIJAYKHAND 1, GOMTINAGAR,
LUCKNOW 226010
26. MR NOOR AHMED MECCI
"HIBA" 1/16,
HANUMATAPPA LAYOUT,
ULSOOR ROAD,
BANGALORE 42,
27. MRS NOOR JAHAN MECCI
"HIBA" 1/16,
HANUMATAPPA LAYOUT,
ULSOOR ROAD,
BANGALORE 42,
28. MRS USHA JHA
B-83 MAVASTHALI APARTMENTS
6- VASUNDHARA ENCALVE
NEW DELHI 110 096
REP. BY MR SUNIL DEO JHA.
29. MR ANSHUL DEO JHA
B-83 MAVASTHALI APARTMENTS
6- VASUNDHARA ENCALVE
NEW DELHI 110 096
REP. BY MR SUNIL DEO JHA.
30. MR ATUL DEO JHA
B-83 MAVASTHALI APARTMENTS
6- VASUNDHARA ENCALVE
NEW DELHI 110 096
REP. BY MR SUNIL DEO JHA.
31. MR SUNIL DEO JHA
B-83 MAVASTHALI APARTMENTS
6- VASUNDHARA ENCALVE
NEW DELHI 110 096
REP. BY MR SUNIL DEO JHA.
32. MRS NASREEN SALEEM
RITHERTON ROAD, NO.54,
FLAT NO.3, VEPERY,
- 74 -
CHENNAI 600007
33. MR I.A.PADMANABHAN
C2, GRASMERE APARTMENTS
OSBORNE ROAD,
BANGALROE 42
34. MR T.M.ABDUL SHAKOOR
NO.52, OLD NO.48/2,
WUTHUCATTAN STREET,
PERIAMPET
CHENNAI 600 003
35. MR T B ABDUL JAMEEL
NO.52, OLFN O.48/2,
WUTHUCATTAN STREET,
PERIAMPET
CHENNAI 600 003
36. MR T M ABDUL GANI
NO.52, OLD NO.48/2,
WUTHUCATTAN STREET,
PERIAMPET
CHENNAI 600 003
37. M/S IDEB BUILDCON PRIVATE LIMITED
9TH AND 20TH FLOORS DELTA BLOCK
SIGMA SOFT TECH PARK, NO.7,
WHITEFIELD ROAD, VARTHUR KODI
BANGALORE 66
REPRESENTED BY ITS MANAGING DIRECTOR.
38. MRS SANDHYA KUMAR
#441, 18TH MAIN, 6TH BLOCK,
KORAMANGALA
BANGALORE 560034
39. MR RAYAN
NO.14, M L ABDUL SALAM SAHIB STREET
PERIAPET
VANIYAMBADI 635751
40. MR ESSAM
#14, M L ABDULS ALAM SAHIB STREET
PERIAPET
VANIYAMBADI 635751
41. MS PIYA SAWHNEY
UNIVERSAL TIMBET CORP
NEAR OLD SABJI MANDI
- 75 -
YAMUNA NAGAR
HARYANA 135001
42. MRS N ZISHAN ZAFRIN
NO.11, BANGI KHAN SAHIB STREET,
AMBUR, VELLORE DISTRICT
TAMIL NADU 635802
43. MRS K ASRA BIBI
NO.11, BANGI KHAN SAHIB STREET
AMBUR, VELLORE DISTRICT
TAMIL NADU 635802
44. MRS UMINDER CHAHAL
#136, JORBAGH
NEW DELHI 110003
45. MRS TARVINDER BAJAJ
#136, JORBAGH
NEW DELHI 110003
46. MR NAVEEN BHANDARI
R-578, NEW RAJINDER NAGAR
NEW DELHI 1100060
47. MR ABDULLAH BASHA P
P58/28, VEPARY HGIH ROAD,
HEERA APARTMENT
PERIAMPET
CHENNAI 600003
48. MR TARAPRASAD MOHAPATRA (HUF)
104, SHOBHA JADE, JAKKUR
BANGALORE 560064
49. MR FATHIMA HALEEM
BOTA MANSION, NO.13, 1ST MAIN ROAD,
JAYAMAHAL EXTENSION
BANGALORE 560046
50. MR M S SAWHNEY (HUF)
UNIVERSAL TIMBER CORPORATION
YAMUNA NAGAR, NEAR OLD SABSI MANDI
HARYANA 135001
THROUGH ITS KARTHA MR M S SAWHNEY
51. MRS MADHU SAWHNEY
UNIVERSAL TIMBER CORPORATION
YAMUNA NAGAR, NEAR OLD SABSI MANDI
HARYANA 135001
- 76 -
52. MR KARAN SINGH MADAN
APT 1/3-4A GARDEN ESTATE
GURGAON
HARYANA 122 002
53. MR RAGHURAJ BAHADUR
W-11/2, DLF PHASE 3
HARYANA 122 002
54. MRS GAURI BAHADUR
W-11/2, DLF PHASE 3
HARYANA 122 002
55. MRS RATI BAHADUR
W-11/2, DLF PHASE 3
HARYANA 122 002
56. MRS RACHANA BAHADUR
W-11/2, DLF PHASE 3
HARYANA 122 002
57. MAJOR R S BHATTI
#85, BHATTI HOUSE, SANTPURA ROAD,
MODEL TOWN
YAMUNA NAGAR,
HARYANA 135 001
58. SRI. A P S BHATTI
#85, BHATTI HOUSE, SANTPURA ROAD,
MODEL TOWN
YAMUNA NAGAR,
HARYANA 135 001
59. MR SIDDHARTH MOUDGIL
1668-B, VISHNU GARDENS
JAGADHRI
HARYANA 135 003
60. MRS UMA MOUDGIL
1668-B, VISHNU GARDENS
JAGADHRI
HARYANA 135 003
61. MRS SUDHA SAHAI
C/O MR M S SAWHNEY, UNIVERSAL TIMBER
CORPORATION, NEAR OLD SABSI MANDI
YAMUNA NAGAR
HARYANA 135 001
- 77 -
62. MS MANDIRA SAWHNEY
UNIVERSAL TIMBER CORPORATION
NEAR OLD SABSI MADNI
YAMUNA NAGAR
HARYANA 135 001
63. MR JAYANT SINGH SAWHNEY
UNIVERSAL TIMBER CORPORATION
NEAR OLD SABSI MADNI
YAMUNA NAGAR
HARYANA 135 001
64. MR KULDIP SINGH MADAN
MA 1-3/4A, GARDENESTATE
GURGAON
HARYANA 122 002
65. MRS RAMINDER K SINGH
MA 1-3/4A, GARDENESTATE
GURGAON
HARYANA 122 002
66. MRS PUNAM KAPOOR
B-500, NEW DFIENDS COLONY
NEW DELHI
67. MS MADHU SAWHNEY
B-500, NEW FRIENDS COLONY
NEW DELHI
68. MR BRIJINDER SINGH DUGAL
DUGAL CONSTRUCTION (INDIA) LTD
V CATTARPUR, MEHRAULI
NEW DELHI 110030
69. MRS TEJVANS DUGAL
DUGAL CONSTRUCTION (INDIA) LTD
V CATTAPUR, MEHRAULI
NEW DELHI 110030
70. MOULANA ABDUL HASAN NADVI ISLAMIC ACADEMY
CHARITABLE TRUST, P B NO.30
BHAKTAL 581320
KARNATAKA
REP BY ITS GENERAL SECRETARY
MR MOHAMMED ILYAS NADVI
71. MR MOHAMMED NOUMAN ALIAKBARA
5TH CROSS, BUNDER ROAD,
- 78 -
BHAKTAL 581320
KARNATAKA
72. MRS AYSHA SAMREEN KOLAR
5TH CROSS, BUNDER ROAD,
BHAKTAL 581320
KARNATAKA
73. MR NOORUL HUDA SIDDIQUE
HUSN-E-MAAB, SECOND CROSS ROAD,
MADINA COLONY, JAMIA ABAD ROAD,
BHATKAL, UTTARA KANNADA DIST
KARNATAKA
74. MS ZAKIYYAH FARHAT
HUSN-E-MAAB, SECOND CROSS ROAD,
MADINA COLONY, JAMIA ABAD ROAD,
BHATKAL, UTTARA KANNADA DIST
KARNATAKA
75. MR. ABDUL JALEEL SIDDIQUE
"HUSN-E-MAAB", JAMIA ABAD ROAD,
MADINA COLONY, BHATKAL, UTTARA KANNADA
DIST, KARNATAKA, REP BY HIS POWER OF
ATTORNEY MR. NURUL HUDA,RESIDING AT
HUSN-E-MAAB, 2ND CROSS, MADEENA COLONY,
BHATKAL-581 320
76. MR. MOHAMMED SHUAIB MOHTESHAM
NO.3/1, NAWAYATH COLONY,
JALI ROAD, BHATKAL
UTTAR KANNADA DIST-581320
KARNATAKA
77. MRS. FARZEEN SHUAIB
NO.3/1, NAWAYATH COLONY,
JALI ROAD, BHATKAL
UTTAR KANNADA DIST-581320
KARNATAKA
78. MR. HASSAN SHABBER
FAIZUL HASNAIN, NAWAYATH COLONY,
SHIFA ROAD, BHATKAL
UTTAR KANNADA DIST-581320
KARNATAKA
79. MRS. MUMTAZ BHANU
FAIZUL HASNAIN, NAWAYATH COLONY,
SHIFA ROAD,BHATKAL, UTTAR KANNADA DIST
581320, KARNATAKA, BY THEIR POWER OF
- 79 -
ATTORNEY, MR. ABDUL MUEED KADLI, ESTATE
PRIDE, NO. 101, LANDMARK PLAZA, NO. 299,
LANGFORD ROAD, BANGALORE-25
80. MR ABDUR RAHIM MISBAH
NO. 35, THIRD FLOOR, " SHAHEEN MANSION,
IM MERCHANT ROAD, KHADAK,
MUMBAI-9
81. MR. MOHAMMED YASEEN
NO. 35, THIRD FLOOR, " SHAHEEN MANSION,
IM MERCHANT ROAD, KHADAK,
MUMBAI-9
82. MR. IRFAN AHMED USMAN JUBAPU
"JUBAPU HOUSE", NO. 31/1, USMAN NAGAR,
BHATKAL, UTTARA KANNADA DISTRICT-581320
KARNATAKA
83. MRS. FAIZA BANU
"JUBAPU HOUSE", NO. 31/1, USMAN NAGAR,
BHATKAL, UTTARA KANNADA DISTRICT-581320
KARNATAKA
84. MR. MOHAMMED ISHAQUE SHAHBANDRI
"MASHA ALLAH BUILDING"
OPPOSITE HUDA MASJID,
JALI ROAD, AZAD NAGAR,
BHATKAL, UTTARA KANNADA DIST-581320
KARNATAKA
85. MRS. BIBI NASIRAH
"MASHA ALLAH BUILDING"
OPPOSITE HUDA MASJID,
JALI ROAD, AZAD NAGAR,
BHATKAL, UTTARA KANNADA DIST-581320
KARNATAKA
86. MR. SHABANDRI MOHAMMED IQBAL
NO. 201, LIGHT HOUSE CONDOMINIUM,
LIGHT HOUSE ROAD,
MANGALORE, D.K-570 003
87. MRS. JUGNOO BANU
NO. 201, LIGHT HOUSE CONDOMINIUM
LIGHT HOUSE ROAD,
MANGALORE, D.K-570 003
88. MS. SHAZIA
NO. 201, LIGHT HOUSE CONDOMINIUM
- 80 -
LIGHT HOUSE ROAD,
MANGALORE, D.K-570 003
89. MS. SAMIRA
NO. 201, LIGHT HOUSE CONDOMINIUM
LIGHT HOUSE ROAD,
MANGALORE, D.K-570 003
90. M/S COMMERCIAL ENTERPRISES
A PARTNERSHIP FIRM
# 120, COMMERCIAL STREET,
BANGALORE
THROUGH ITS MANAGING PATNER
91. SALARPURIA GRIHA NIRMAN PVT LTD
SATTVA GROUP, 4TH FLOOR,
SALARPURIA WINDSOR,
# 3, ULSOOR ROAD,
BANGALORE-560 066
REP BY MANAGING DIRECTOR
92. MS. JAISHREE JANARDHANAN
# 18, GRANT ROAD
BANGALORE0-560 001
93. MS GEETHA MANOHAR
# 18, GRANT ROAD
BANGALORE0-560 001
94. MR. V.P. RANGA
# 26, SANKEY ROAD,
SESHADRIPURAM
BANGALORE-560020
95. M/S VISHALA INDIA COMMERICIAL DEVELOPERS PVT
LTD, NO. E1/16, 1ST FLOOR, 1ST CROSS,
SYNDICATE BANK COLONY,
BANNERGHATTA ROAD,
BANGALORE-560 076
REP BY MANAGING DIRECTOR
96. MR. P. D. SHYLENDRA
C/O GAJANANA ENTERPRISES,
NO.6, 11TH MAIN ROAD, 4TH BLOCK,
JAYANAGAR,
BANGLORE-560011
97. MR. M SRINIVAS
CHEEMASANDRA VILLAGE,
VIRGONAGAR POST, BIDARHALLI HOBLI,
- 81 -
BANGALORE EAST TALUK,
BANGALORE-49
98. MR RAGHAVA REDDY
ANJANEYA INFRASTRUCTURE PROJECTS PRIVATE
LTD., REGISTERED OFFICE AT 1ST FLOOR,
ANJANEYA COMPLEX NO. 147,
HAL AIRPORT ROAD, KODIHALLI,
BANGALORE
99. MR R NARAYAN REDDY
NO. 93/1, DODDANEKUNDI EXTENSION AND
POST, CHINNAPPANAHALLI,
HAL ROAD, OPP: MARATHA HALLI,
BANGALORE-37
100. MR N NAGARAJU
NO. 69, MANJUNATHA NILAYA
GARUDARCHARAPALYA,MAHADEVAPURA POST,
BANGALORE-48
101. MR M SHANTAKUMARI
NO. 69 , MANJUNATHA NILAYA,
GARUDARCHARAPALYA,
MAHADEVAPURA POST,
BANGALORE-48
102. MR. S B YELBURGI
# 17/20/1454,
MASCARANHAS GARDEN,
FALNIR ROAD,
MANGALORE-575002
103. MRS. RENNA S YELBURGI
# 17/20/1454,
MASCARANHAS GARDEN,
FALNIR ROAD,
MANGALORE-575002
104. MR SIRAJ AHMED
NO.37/7, ULSOOR ROAD,
BANGALORE-42
105. MRS. N.VISHALAKSHI
51/20, OSBORNE ROAD,
BANGALORE-42
106. MRS SHEFALI VIG
# 45/15 B, GUBANA INDUSTRIAL AREA,
- 82 -
RAJAJINAGAR 6TH BLOCK,
BANGALORE-560 010
107. MRS. MAHIRA WAHAB
MAHIRA VILLA NO. 11/5, 3RD CROSS,
JAYAMAHAL EXTENSION,
NANDIDURGA ROAD,
BANGALORE-560046
108. MRS. SAMIRA SHAKIR
7 AM, 442, FIRST BLOCK,
HRBR LAYOUT, KALYAN NAGAR,
BANGALORE-560 084
109. MR D V GIRISH
NO. 4065, 30TH CROSS,
18TH MAIN ROAD,
BANASHANKARI 2ND STAGE,
BANGALORE-04
110. MRS KALPANA HARISH
NO. 4065, 30TH CROSS,
18TH MAIN ROAD,
BANASHANKARI 2ND STAGE,
BANGALORE-04
111. MRS. DAVANAM CONSTRUCTIONS PVT. LTD.
NO.148, SURVEYOR STREET, BASAVANGUDI
BANGALORE - 4
REP. BY ITS MANAGING DIRECTOR
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R4
SRI. K.S.RAVISHANKAR, ADV. FOR R5 & 91
SRI. H.S.SACHIDANANDA, ADV. FOR R15
SRI. SRINIVAS N., ADV. FOR R70 TO 89
SRI. T. RANGARAJAN, ADV. FOR R95
SRI. B.N.GURU RAJ, ADV. FOR R7
SRI. G.KRISHNAMURTHY, ADV. FOR R109 - 111 & R14
SRI. G.V.BABU, ADV. FOR R16 TO 21
SRI. ANIYAN JOSEPH, ADV. FOR R1 AND R3
RESPONDENTS 6, 9 TO 14, 22, 25 TO 27, 32, 35 TO 39,
41 TO 43, 48 TO 51, 56, 57, 58, 61, 87, 90, 92, 93 TO 98,
100, 101, 103, 105 TO 108, 33, 34, 40, 45, 102, 104, 23,
31, 44, 52, 59, 62, 65 TO 67 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ
WITH SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994 AS
- 83 -
AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT,
2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA
VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF
THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN
THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND
VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE
CONSTITUTION OF INDIA IN SO FAR AS IT RELATES TO THE
PETITIONER; SET-ASIDE SECTION 76(A)(6)(H) AND SECTION 77
OF THE FINANCE ACT, 2010 IN SO FAR AS IT RELATES TO THE
PETITIONER.
W.P. 22918/10
BETWEEN
MAX HYPERMARKET INDIA PRIVATE LIMITED
A COMPANY INCORPORATE UNDER
THE COMPANIES ACT, 1956
HAVING ITS REGISTERED OFFICE AT 2ND FLR,
(ABOVE SPAR HYPERMARKET) NO. 39/3 AND 44
BANNERGHATTA ROAD, BANGALORE-29, REP BY
AUTHORIZED SIGNATORY N. ANANTHA MURTHY
... PETITIONER
(BY SRI. NALINA MAYEGOWDA, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI-110 001
2. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL CHAMBERS,
JIJIBHOY LANE, PAREL(EAST)
MUMBAI-400 012
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI-110 001
- 84 -
4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS
HAVING ITS OFFICE AT NORTH BLOCK,
NEW DELHI-110 001
THROUGH SECRETARY
5. M/S BLUE HORIZON HOTELS PVT. LTD.
NO. 172/1, SRINIVAS INDUSTRIAL ESTATE,
BANNERGHATTA ROAD,
BANGALORE-560076
REP BY ITS MANAGING DIRECTOR
6. M/S GOPALAN ENTERPRISES INDIA PVT. LTD.
NO.5, RICHMOND ROAD,
BANGALORE-560025
REP BY ITS MANAGING DIRECTOR
7. M/S PRESTIGE SHANTINIKETAN LEISURES PVT. LTD
THE FALCON HOUSE
#1, MAIN GUARD CROSS ROAD,
BANGALORE-1
REP BY ITS MANAGING DIRECTOR
8. MR. A. VENKATESH
R/O NO. 1031/E, 40TH CROSS,
4TH "T" BLOCK,
JAYANAGAR,
BANGALORE-560 041
9. MR. A. GOVINDAPPA
R/O NO. 1031/D, 40TH CROSS,
4TH "T" BLOCK,
JAYANAGAR,
BANGALORE-560 041
10. MR. A. SRINIVASA
R/O NO. 1031/D, 40TH CROSS,
4TH "T" BLOCK,
JAYANAGAR,
BANGALORE-560 014
11. MR. A. JAYARAM
R/O NO. 1031/C, 40TH CROSS,
4TH "T" BLOCK,
JAYANAGAR,
BANGALORE-560 041
12. MR. A. KRISHNAPPA
R/O NO. 1031/C, 40TH CROSS,
4TH "T" BLOCK,
- 85 -
JAYANAGAR,
BANGALORE-560 041
13. MR. A. RAMACHANDRA
R/O NO. 1031/B, 40TH CROSS,
4TH "T" BLOCK, JAYANAGAR,
BANGALORE-560 041
14. MR. A. SHIVAKUMAR
R/O NO. 1031/D, 40TH CROSS,
4TH "T" BLOCK, JAYANAGAR,
BANGALORE-560 041
15. MRS. A. SOWBHAGYALAKSHMI
ANNAYAPPA R/O NO. 1031/E, 40TH CROSS,
4TH "T" BLOCK, JAYANAGAR,
BANGALORE-560 041
16. M/S. ABHISHEK DEVELOPERS
MANTRI HOUSE
NO.41, VITTAL MALLYA ROAD
BANGALORE - 560001
REP. BY ITS MANAGING DIRECTOR
17. MRS. B. SUCHITRA
W/O. H.J.BACHEGOWDA
CHIKKAHULLUR, DESARAHALLI POST
HOSKOTE TALUK
BANGALORE RURAL DISTRICT
BANGALORE - 562114
18. MR. H.J.BACHEGOWDA
CHIKKAHULLUR, DESARAHALLI POST
HOSKOTE TALUK
BANGALORE RURAL DISTRICT
BANGALORE - 562114
19. M/S. HOTEL WOODSIDE
K.S.RAO ROAD
MANGALORE - 575001
REP. BY MR. S.M.ARSHAD
20. MR. ANIL D. PANDIT
R/O. APARTMENT NO.202, CLASSIQUE PARADISE
A-WING, K.S.RAO ROAD
HAMPANKATTA
MANGALORE - 575001
REP. BY GPA HOLDER MR. S.M.ARSHAD
- 86 -
21. MR. NARAYAN D. PANDIT
R/O. APARTMENT NO. 202, DUNE APARTMENTS
KADRI SHIVABAGH ROAD
KADRI, MANGALORE - 575002
REP. BY GPA HOLDER MR. S.M.ARSHAD
22. M/S. MOHTISHAM COMPLEXES PVT. LTD.
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT, 1956
HAVING REGD. OFFICE AT 6TH & 7TH FLOOR
EMPIRE, M.G.ROAD
MANGALORE - 575003
REP. BY ITS MANAGING DIRECTOR
MR. S.M.ARSHAD
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R4
SRI. B.N.GURURAJ, ADV. FOR R16
SRI. G. KRISHNA MURTHY, ADV. FOR R6
R5, 7, 8 TO 22 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ
WITH SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994 AS
AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT,
2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA
VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF
THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN
THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND
VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE
CONSTITUTION OF INDIA IN SO FAR AS IT RELATES TO THE
PETITIONER; SET-ASIDE SECTION 76(A)(6)(H) AND SECTION 77
OF THE FINANCE ACT, 2010 IN SO FAR AS IT RELATES TO THE
PETITIONER.
W.P. 26225/10
BETWEEN
M/S DISH HOSPITALITY PRIVATE LIMITED
REGD OFF:A WING, 3RD CROSS, RAHEJA POINT 1,
VAKOLA PIPE LINE, SANTACRUZ (EAST)
MUMBAI 400055, REPRESENTED BY
ITS AUTHORISED SIGNATORY
MR NARENDRA RAMCHAND OCHANI
... PETITIONER
- 87 -
(BY SMT. NALINA MAYEGOWDA, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK,
NEW DELHI 110001
2. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL CHAMBERS
JIJIBHOY LANE, PAREL (EAST)
MUMBAI 400 012
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK,NEW DELHI 110001
THROUGH SECRETARY
4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS
HAVING ITS OFFICE AT NORTH BLOCK,
NEW DELHI 110 001
THROUGH SECRETARY
5. UNITED BREWERIES (HOLDINGS) LTD
12TH FLOOR,VITTAL MALLYA ROAD,
BANGALORE 560001
REP. BY ITS MANAGING DIRECTOR
6. PRESTIGE ESTATES PROJECTS LIMITED
THE FALCON HOUSE NO.1,
MAIN GUARD CROSS ROAD,
REP. BY ITS MANAGING DIRECTOR
... RESPONDENTS
(BY SRI. N R BHASKAR CGC FOR R1-R4
SRI. SHIVCHARAN, ADV. FOR R5
R6 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ
WITH SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994 AS
AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT,
2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA
VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF
- 88 -
THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN
THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND
VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE
CONSTITUTION OF INDIA IN SO FAR AS IT RELATES TO THE
PETITIONER.
W.P. 31371/10
BETWEEN
M/S MARVERICK VENTURES
NO.325/1, 14TH MAIN, 5TH CROSS,
RMV EXTENSION, SADASHIVANAGAR,
BANGALORE-560080
KARNATAKA
(REP BY MR. RAMESH GOWDA-PARTNER)
... PETITIONER
(BY SRI. K S RAVI SHANKAR, ADV.)
AND
1. UNION OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
REP. BY ITS SECRETARY
NORTH BLOCK, NEW DELHI-110001
2. THE COMMISSIONER OF SERVICE TAX
V FLOOR, NO. 16/1, S P COMPLEX,
LALBAGH ROAD, BANGALORE-560027
... RESPONDENTS
(BY SRI. N R BHASKAR CGSC )
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT
THE RETROSPECTIVE AMENDMENT AND VALIDATING
PROVISION IN SECTION 76(A)(6)(H) AND SECTION 77 OF THE
FINANCE ACT, 2010 IS UNCONSTITUTIONAL AND ULTRA VIRES
IN SO FAR AS PETITIONER; HOLD THAT LEVY OF SERVICE TAX
ON RENTING OF IMMOVABLE PROPERTY, WHICH DOES NOT
INVOLVE ANY SERVICE AND VALUE ADDITION AS ULTRA VIRES
THE PROVISIONS OF THE FINANCE ACT, 1994 AND THE
CHARGING SECTION 66 IN SO FAR AS PETITIONER.
- 89 -
W.P. 29554/10
BETWEEN
HCL TECHNOLOGIES LIMITED
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT, 1956 AND HAVING ITS
REGISTERED OFFICE AT NO. 806-808,
"SIDDHARTH", NO. 96, NEHRU PLACE,
NEW DELHI-110 019 R/ BY SHRI. ANIL CHANA
CHIEF FINANCIAL OFFICER
... PETITIONER
(BY SRI. LAKSHMI KUMARAN, ADV. )
AND
1. UNION OF INDIA
REP BY ITS SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI-110 001
2. THE CENTRAL BOARD OF EXCISE & CUSTOMS
DEPARTMENT OF REVENUE, MINISTRY OF FINAN
REPRESENTED BY ITS CHAIRMAN
HAVING ITS OFFICE AT NORTH BLOCK
NEW DELHI-110 001
3. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL CHAMBERS
JIJIBHOY LANE, PAREL (EAST)
MUMBAI
4. THE COMMISSIONER OF SERVICE TAX
5TH FLOOR, S P COMPLEX
NO. 16, LALBAGH ROAD
BANGALORE-560027
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THAT SECTION 76(A)(6)(H) AND SECTION 77 OF FINANCE ACT
2010 AS NULL AND VOID AND ULTRAVIRES THE CONSTITUTION
OF INDIA AND / OR PLEASED TO STRIKE DOWN THE SAID
PROVISIONS BEING ILLEGAL ARBITRARY AND VIOLATIVE OF
- 90 -
ARTICLE 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN
SO FAR AS THE PETITIONER IS CONCERNED; AND ETC.
W.P. 30273/10
BETWEEN
M/S. VINAYAKA MARBLES AND GRANITES
2.26.27 BASEMENT, SONA TOWER,
HOSUR ROAD, BANGALORE 560 029
REP BY ITS PARTNER MR SANJAY VERMA
... PETITIONER
(BY SRI. B N GURURAJ, ADV.)
AND
1. UNION OF INDIA
MINISTRY OF FINANCE NORTH BLOCK,
NEW DELHI 110 001 REP BY THE
REVENUE SECRETARY
2. THE CENTRAL BOARD OF EXCISE AND CUSTOMS
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE NORTH BLOCK
NEW DELHI 110 001
3. ADDITIONAL COMMISSIONER OF SERVICE TAX
16/1, S P COMPLEX,
LALBAGH ROAD,
BANGALORE 560 027
... RESPONDENTS
(BY SRI. N R BHASKAR CGSC )
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO STRIKE
DOWN SECTION 65(90A), SECTION 65(105)(zzzz) OF THE
FINANCE ACT, 1994 AT ANNEXURE-E IN SO FAR AS THE
PETITIONER IS CONCERNED; RESTRAIN RESPONDENTS NO.1
TO 3 FROM TAKING STEPS TO RECOVER THE DISPUTED TAX IN
SO FAR AS THE PETITIONER IS CONCERNED, DURING THE
PENDENCY OF THIS WRIT PETITION.
WPS. 27388/10 & 41501-41502/10
BETWEEN
- 91 -
SAI SILKS (KALAMANDIR) LTD
HAVING OFFICE AT NO. 6-3-790/8
FLAT NO.1, BATHINA APARTMENTS
AMEERPET, HYDERABAD-500016
REP. BY ITS DIRECTOR
SRI CHALAVADI DOONDESWARA KANAKA DURGA RAO
... PETITIONER
(BY SRI. NARENDAR G, ADV.)
AND
1. UNION OF INDIA
BY ITS SECRETARY TO GOVERNMENT
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE, NORTH BLOCK
NEW DELHI-100 002
2. THE COMMISSIONER OF SERVICE TAX
SERVICE TAX COMMISSIONERATE
NO. 16/1, LALBAGH ROAD
S P COMPLEX
BANGALORE-560027
3. THE SUPERINTENDENT OF SERVICE TAX
OFFICE OF ASSISTANT COMMISSIONER
OF SERVICE TAX, DIVISION-III
NO. 16/1, LALBAGH ROAD, S P COMPLEX
BANGALORE-560027
... RESPONDENTS
(BY SRI. N R BHASKAR CGSC )
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
DECLARE THE AMENDMENT MADE TO SECTION 65 (105) (zzzz)
OF THE FINANCE ACT AS UNCONSTITUTIONAL AND THE
NOTIFICATION NO.24/2007-ST DATED 22.5.2007 AS ULTRA
VIRES OF THE FINANCE ACT, 1994 IN SO FAR AS THE
PETITIONER IS CONCERNED.
W.P. 21809/10
BETWEEN
HYPERCITY RETAIL (INDIA) LTD
A COMPANY INCORPORATED UNDER THE
- 92 -
COMPANIES ACT, 1956 & HAVING ITS
REGISTERED OFFICE AT PLOT NO. C-30,
BLOCK "G" OPP. SIDBI, BANDRA KURLA
COMPLEX, BANDRA (E) MUMBAI
... PETITIONER
(BY SMT. NALINA MAYEGOWDA, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY,
MINISTRY OF FINANCE, DEPARTMENT
OF REVENUE, GOVERNMENT OF
INDIA, NORTH BLOCK,
NEW DELHI
2. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFICE AT PIRAMAL CHAMBERS,
JIJIBHOY LANE, PAREL (EAST)
MUMBAI
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI
THROUGH SECRETARY
4. THE CENTRAL BOARD OF EXCISE
AND CUSTOMS
HAVING ITS OFFICE AT NORTH BLOCK
NEW DELHI
THROUGH SECRETARY
5. EMBASSY PROPERTY DEVELOPMENT LTD
N APPANA BUILDING, HEGANAHALLI
POST, KUNDANA HOBLI, NAGAMANGALA
VILLAGE, DEVANAHALLI TALUK,
BANGALORE
THROUGH MANAGING DIRECTOR
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R4
R5 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ
WITH SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994 AS
AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT,
- 93 -
2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA
VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF
THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN
THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND
VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE
CONSTITUTION OF INDIA IN SO FAR AS THE PETITIONER IS
CONCERNED.
W.P. 12830/11
BETWEEN
PUMA SPORTS INDIA PRIVATE LIMITED
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT, 1956
HAVING ITS REGD OFFICE AT 500 CMH ROAD,
INDIRANAGAR BANGALORE
REP. BY SRI. DIPAK AGARWAL, AGED 33 YEARS
SENIOR MANAGER - FINANCE & ACCOUNTS & CO.
... PETITIONER
(BY SRI. G SHIVADAS, ADV.)
AND
1. UNION OF INDIA
REP BY ITS SECRETARY
MINISTRY OF FINANCE DEPARTMENT OF REVENU
NORTH BLOCK NEW DELHI 110 001
2. THE CENTRAL BOARD OF EXCISE AND CUSTOMS
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE REP BY ITS
CHAIRMAN HAVING OFFICE AT NORTH BLOCK
NEW DELHI 110 001
3. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMALA CHAMBERS,
JIJIBHOY LANE, PAREL (EAST)
MUMBAI
4. THE COMMISSIONER OF SERVICE TAX,
5TH FLOOR S P COMPLEX,
NO 16 LALBAGH ROAD,
BANGALORE 560027
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC )
- 94 -
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THAT SECTION 76(A)(6)(H) AND SECTION 77 OF FINANCE ACT
2010 AS NULL AND VOID AND ULTRAVIRES THE CONSTITUTION
OF INDIA AND/OR PLEASED TO STRIKE DOWN THE SAID
PROVISIONS BEING ILLEGAL ARBITRARY AND VIOLATIVE OF
ARTICLE 14, 246 AND 265 OF THE CONSTITUTION OF INDIA;
AND ETC.
WPS. 17731-17734/11
BETWEEN
1. MR NASRULLA RAHIM KHAN
NO.22 SARDAR PATRAPPA ROAD,
BANGALORE 560 002
2. MRS MUSARATH NAVEED
NO.22 SARDAR PATRAPPA ROAD,
BANGALORE 560 002
3. MR SHAHBAZ NASR KHAN
NO.22 SARDAR PATRAPPA ROAD,
BANGALORE 560 002
4. MS MIRAL RABIA
NO.22 SARDAR PATRAPPA ROAD,
BANGALORE 560 002
... PETITIONERS
(BY SRI. B N GURURAJ, ADV.)
AND
1. UNION OF INDIA
MINISTRY OF FINANCE
NORTH BLOCK
NEW DELHI 110 001
REP. BY ITS REVENUE SECRETARY.
2. THE CENTRAL BOARD OF EXCISE AND CUSTOMS
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
NORTH BLOCK
NEW DELHI 110 001
3. ADDITIONAL COMMISSIONER OF SERVICE TAX
16/1, S.P.COMPLEX,
- 95 -
LALBAGH ROAD,
BANGALORE 27
4. ASSISTANT COMMISSIONER OF SERVICE TAX
16/1, S.P.COMPLEX,
LALBAGH ROAD,
BANGALORE 27
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC )
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
STRIKE DOWN SECTION 65(90A), SECTION 65(105)(zzzz) OF THE
FINANCE ACT, 1994 AT ANNEXURE-A; RESTRAIN
RESPONDENTS NO.1 TO 4 FROM TAKING STEPS TO RECOVER
THE DISPUTED SERVICE TAX IN SO FAR AS PETITIONERS NO.1
TO 4 ARE CONCERNED, DURING THE PENDENCY OF THIS WRIT
PETITION.
W.P. 35241/10
BETWEEN
FABINDIA OVERSEAS PVT LTD
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT 1956, HAVING ITS
REGD., OFFICE AT 14, N BLOCK MARKET,
GREATER KAILASH PART 1, NEW DELHI
110048 AND THROUGH ITS REGIONAL FINANCE HEAD
AND AUTHORISED REPRESENTATIVE
MR. AJEET JHA
... PETITIONER
(BY SMT. GAYATHRI BALU, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECY. MINISTRY OF FINANCE
DEPT. OF REVENUE, NORTH BLOCK
NEW DELHI-110 001
2. CENTRAL BOARD OF EXCISE AND CUSTOMS
DEPT. OF REVENUE
MINISTRY OF FINANCE
GOVT. OF INDIA NORTH BLOCK NEW DELHI
- 96 -
3. DIRECTOR GENERAL OF SERVICE TAX
HAVING HIS OFFICE AT PIRAMAL CHAMBERS
JIJIBHOY LANE, PAREL (EAST) MUMBAI-
400 012
4. COMMISSIONER OF SERVICE TAX
SERVICE TAX COMMISSIONEATE
HAVING ITS OFFICE AT NO. 16, S.P. COMPLE
LALBAGH ROAD, BANGALORE
5. ALMAS FARID ALI
NO. 4, ST. MARKS ROAD,
BANGALORE
6. MAVERICK HOLDINGS AND INVESTMENTS PVT. LTD.,
NO. 78/1, NEW KR ROAD, BASAVANAGUDI
BANGALORE
7. TADIMALA GAUTAMI
NO. 145, CHURCH ROAD, OPP. DEVAKI
HOSPITAL MYLAPORE, CHENNAI-60004
8. KANCHAN KARLO
NO. 136, 9TH MAIN, 6TH A CROSS,
RMV, BANGALORE
9. NIRVANZA PVT. LTD.
NO. 16/A, MILLER ROAD, KKMP BLDG.,
VASANTHNAGAR BANGALORE
10. PRASHANT V CHHABRIA
NO. 757, IST STAGE INDIRANAGAR,
BANGALORE
11. M SANDHYA
HOUSE NO. 44-19-130/2, 2ND LANE
VIKAS NAGAR, GUNTUR, ANDHRA PRADESH
522006
12. Y NARMADA
HOUSE NO. 45-2-40/6/5
RAMACHANDRA NAGAR, AKKAYYA PALEM
VISAKHAPATNAM ANDHRA PRADESH
530016
13. PRESTIGE ESTATES PROJECTS PVT. LTD.
NO. 1, FALCON HOUSE,
MAIN GUARD CROSS ROAD
BANGALORE
- 97 -
14. A S PARMESH
RMC YARD TIPTUR
KARNATAKA-572201
15. ABC CONSOLIDATED PVT. LTD.
EMBASSY CHAMBERS NO. 5,
VITTAL MALLYA ROAD, BANGALORE
16. Y N TIWARY
NO. 503, IST FLOOR,CMH ROAD,
INDIRANAGAR, BANGALORE
17. TAMIL SELVI
NO. 393 C, METTUTHOTTAM,
SAICHETTIPALAYAM, COIMBATORE-641047
18. M N BADRINATH
295, 9TH MAIN, 34TH CROSS,
JAYANAGAR, 4TH BLOCK BANGALORE
19. ABHISHEK DEVELOPERS
NO. 41, MANTRI HOUSE,
VITTAL MALLYA ROAD,
BANGALORE
20. VIJAYALAKSHMI
DOOR NO. 174-17/1, NTR LAYOUT,
BEHIND CHOUNDESHWARI TEMPLE,
MARTHA HALLI BANGALORE
21. JAMEELA RASHEED
FLAT NO. 602, 6TH FLOOR,
HERMITAGE FALNIR,
MANGALORE
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1-4
SRI. SRIRANGA, ADV. FOR R6
SRI. B.N.GURURAJ, ADV. FOR R19
R5, 8, 9, 10 TO 16, 18, 20 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TODECLARE
THE IMPUGNED PROVISIONS, VIZ SECTION 65(90A) READ WITH
SECTION 65 (105) (zzzz) OF THE FINANCE ACT, 1994 AS
AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT,
2010 AS NULL AND VOID AND ULTRA VIRES THE
CONSTITUTION OF INDIA AND/OR SECTION 66 OF THE
FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE
SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF
- 98 -
ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN
SO FAR AS THE PETITIONER IS CONCERNED.
W.P. 38309/09
BETWEEN
B N RENUKA
W/O T SRINIVAS
HINDU, AGED 50 YEARS
REPTD BY HER GPA HOLDER
DR.S.THIMAPPA, AGED 78 YEARS
S/O LATE SUBBANNA
NO.318, 15TH CROSS,
SADASHIVANAGAR, BANGALORE-560080
... PETITIONER
(BY SRI. H R ANANTHAKRISHNA MURTHY, ADV.)
AND
THE COMMISSIONER OF SERVICE TAX
NO.16/1, S.P.COMPLEX,
LALBAGH ROAD, BANGALORE-560021
... RESPONDENT
(BY SRI. N.R.BHASKAR, CGSC)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE
LETER DTD 29.04.08 UNDER THE ORIGINAL OF ANNEX-E.
W.P. 12176/10
BETWEEN
SMT SABITHA DEVI
AGED ABOUT 68 YEARS,
W/O SQN. LDR. S.V. KOHLI (RETD)
NO.226, 18TH CROSS, UPPR PALACE
ORCHARDS, SADASHIVANAGAR,
BANGALORE
... PETITIONER
(BY SRI. H R ANANTHAKRISHNA MURTHY, ADV.)
AND
- 99 -
THE COMMISSIONER OF SERVICE TAX
NO. 16/1, S.P COMPLEX, LALBAGH ROAD,
BANGALORE
... RESPONDENT
(BY SRI. N R BHASKAR, CGSC )
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT
OF PROHIBITION OR ANY OTHER WRIT OR DIRECTION OR
ORDER RESTRAINING THE RESPONDENT FROM COLLECTING
SERVICE TAX IN RESPECT OF THE RENTING OF PREMISES
MENTIONED IN THE SCHEDULE HEREUNDER IS CONCERNED.
WPS. 15396-15397/09
BETWEEN
1. M/S. SPAN GLOBAL PVT LTD
NO.67/6, VINAY MANSION,
TUMKUR ROAD, BANGALORE 22
(REP. BY ITS DIRECTOR
MR.ANUP K.AGRAWAL)
2. M/S BANGALORE SHIRT COMPANY PVT.LTD.,
NO.12/B, 6TH MAIN, 3RD PHASE
PEENYA INDUSTRIAL ESTAET,
BANGALORE 58
(REP. BY ITS DIRECTOR
MR. ANUP K. AGARWAL)
... PETITIONERS
(BY SRI. M ARUN PONAPPA, ADV.)
AND
1. UNION OF INDIA (THROUGH THE JOINT SECRETARY)
MINISTRY OF LAW JUSTICE AND COMPANY
AFFAIRS AAYAKAR BHAWAN,
M.K.ROAD, CHURCH GATE
MUMBAI 400 002
2. SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
- 100 -
3. THE CENTRAL BOARD OF EXCISE &
CUSTOMS HAVING ITS OFFICE AT
NORTH BLOCK, NEW DELHI 110 001
4. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL
CHAMBERS, JIJIBHOY LANE,
PAREL (EAST), MUMBAI.
5. THE COMMISSIONER OF SERVICE TAX
IST FLOOR S.P.COMPLEX,
LALBAGH ROAD, BANGALOER 27.
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CSGC FOR R1 TO R5)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
DECLARE THE IMPUGNED PROVISIONS VIZ SECTION 65 (90A) &
SECTION 65(105) (zzzz) OF THE SAID FINANCE ACT 1994, AS
AMENDED BY FINANCE ACT, 2007 AS ULTRA-VIRES ENTRY 18
& ENTRY 45 OF LIST-II OF SCHEDULE VII OF THE
CONSTITUTION OF INDIA & OR ARTICEL 19(1)(G) OF THE
CONSTITUTION OF INDIA & OR SECTION 66 OF THE FINANCE
ACT 1994, IN SO FAR AS THE PETITIONER IS CONCERNED.
W.P. 12177/10
BETWEEN
SQN LDR S V KOHLI (RETD)
S/O LATE DR D N KOHLI
AGED ABOUT 73 YEARS
NO.226, 18TH CROSS
UPPER PALACE ORCHARDS
SADASHIVANAGAR
BANGALORE 560080
... PETITIONER
(BY SRI. H R ANANTHAKRISHNA MURTHY, ADV.)
AND
THE COMMISSIONER OF SERVICE TAX
NO.16/1, S.P.COMPLEX, LALBAGH ROAD
BANGALORE 560021
... RESPONDENT
(BY SRI. N.R.BHASKAR, CGSC)
- 101 -
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO RESTRAIN
THE RESPONDENT FROM COLLECTING SERVICE TAX IN
RESPECT OF THE RENTING OF PREMISES MENTIONED IN THE
SCHEDULE HEREUNDER IS CONCERNED.
W.P. 12178/10
BETWEEN
1. SRI ARUN KIRAN S/O SRI S V KOHLI
AGED AOBUT 40 YEARS
NO.226, 18TH CROSS,
UPPER PALACE ORCHARDS,
SADASHIVANAGAR
BANGALORE
2. DR. ANURADHA KOHLI D/O SRI S V KOHLI
AGED ABOUT 38 YEARS
NO.226, 18TH CROSS,
UPPER PALACE ORCHARDS,
SADASHIVANAGAR
BANGALORE
REP BY GPA HOLDER SRI ARUN KIRAN
... PETITIONERS
(BY SRI. H R ANANTHAKRISHNA MURTHY, ADV.)
AND
THE COMMISSIONER OF SERVICE TAX
NO. 16/1, S.P COMPLEX,
LALBAGH ROAD,
BANGALORE
... RESPONDENT
(BY SRI. N R BHASKAR, CGSC)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO RESTRAIN
THE RESPONDENT FROM COLLECTING SERVICE TAX IN
RESPECT OF THE RENTING OF PREMISES MENTIONED IN THE
SCHEDULE HEREUNDER IS CONCERNED.
W.P. 13153/09
BETWEEN
- 102 -
M/S ADISHWAR INDIA LTD
NO.146, 11TH C CROSS I MAIN,
2ND STAGE, WEST OF CHORD ROAD,
BANGALORE 86
REP. BY ITS MANAGING DIRECTOR
MR. PARAS JAIN.
... PETITIONER
(BY SRI. B L NANDA KUMAR, ADV. )
AND
THE UNION OF INDIA
REP. BY ITS SECRETARY
MINSITRY OF FINANCE, DEPARTMENT
OF REVENUE, GOVERNMENT OF INDIA
NEW DELHI.
... RESPONDENT
(BY SRI. N.R.BHASKAR, CGSC)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE
NOTIFICATION DT.225.07, AS PER SECTION 65 (105) (ZZZ) OF
THE FINANCE ACT VIDE ANN-K, AND CIR.NO.98/1/08,
DT.4.1.08, AS PER ANN-K1; DIRECT THE RESPONDENTS TO
REFUND THE SERVICE TAX ALREADY PAID BY THE
PETITIONER, EVER SINCE FORM 1.6.07.
WPS. 21807/10 & 22315/10
BETWEEN
1. SHOPPERS STOP LIMITED
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT, AND HAVING ITS REGTD
OFFICE AT EUREKA TOWERS, B WING,
9TH FLOOR MINDSPACE, LINK ROAD,
MALAD (WEST) MUMBAI
THROUGH MOHD. JAFFER PANJWANI
(AUTHORISED SIGNATORY)
2. MR PRASHANT SUSHIL CHANDRA MEHTA
3, MAISTRY CO-OP HOUSING SOCIETY LTD
65 (Z) 4, LINKING ROAD,
SANTACRUZ (WEST) MUMBAI
AGED 55 YEARS
... PETITIONERS
(BY SMT. NALINA MAYEGOWDA, ADV.)
- 103 -
AND
1. UNION OF INDIA
THROUGH THE SECRETARY,
MINISTRY OF FINANCE, DEPARTMENT
OF REVENUE, GOVERNMENT OF
INDIA, NORTH BLOCK,
NEW DELHI
2. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFICE AT PIRAMAL CHAMBERS,
JIJIBHOY LANE, PAREL (EAST)
MUMBAI
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI
THROUGH SECRETARY
4. THE CENTRAL BOARD OF EXCISE
AND CUSTOMS
HAVING ITS OFFICE AT NORTH BLOCK
NEW DELHI
THROUGH SECRETARY
5. EUROAMER GARUDA RESORTS (INDIA)
PRIVATE LIMITED (GARUDA)
78/1, NEW K R ROAD,
BASAVANAGUDI
BANGALORE
THROUGH MANAGING DIRECTOR
6. MAVERICKS HOLDING & INVESTMENTS PVT LTD
(GARUDA) REGISTERED OFFICE SUNDAR
BHAVAN, 1ST FLOOR, 28/38, PESIN NARIMAN
STREET FORT, MUMBAI
THROUGH MANAGING DIRECTOR
7. UNITED BREWERIES (HOLDINGS) LIMITED
UB ANCHORAGE, NO.1
RICHMOND ROAD,
BANGALORE
THROUGH MANAGING DIRECTOR
8. PRESTIGE ESTATES PROJECTS (P) LTD
THE FALCON HOUSE,
NO.1, MAIN GUARD CROSS ROAD,
BANGALORE
THROUGH MANAGING DIRECTOR
- 104 -
9. RAGHUNATH NARAYANAN
19 JUDGE JAMBULINGAM STREET
OFF DR. RADHAKRISHNAN SALAI,
MYLAPORE, CHENNAI
MAJOR
10. CLASSIC REALTY PVT LTD
56 /34, 1ST MAIN, VYALIKAVAL,
BANGALORE
THROUGH MANAGING DIRECTOR
11. ABHISHEKH DEVELOPERS MANTRI HOUSE
# 41, VITTAL MALLYA ROAD,
BANGALORE
THROUGH MANAGING DIRECTOR
12. IVORY PROPERTIES & HOTELS PVT
PLOT NO. C-30, BLOCK G, OPP SIDBI
BANDRA KURLA COMPLEX, BANDRA
(W) MUMBAI
THROUGH MANAGING DIRECTOR
13. MS BANU RAMASWAMY
NO.1154, 12TH MAIN, HAL 2ND STAGE,
INDIRANAGAR, BANGALORE
MAJOR
14. MR K SANTOSH KUMAR
1031/B, 40TH CROSS, 4TH T BLOCK,
JAYANAGAR, BENGALURU
MAJOR
15. MR A KRISHNAPA
1031/B, 40TH CROSS, 4TH T BLOCK,
JAYANAGAR, BENGALURU
MAJOR
16. MRS T CHELUVAMBA
1031/B, 40TH CROSS, 4TH T BLOCK,
JAYANAGAR, BENGALURU
MAJOR
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R3
SRI. B.N.GURURAJ, ADV. FOR R11
M/S. JUST LAW, ADVS. FOR R5 & R6
R7 TO 16 - SERVED)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
- 105 -
DECLARE THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A)
READ WITH SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994
AS AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT,
2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA
VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF
THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN
THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND
VIOLATIVE OF ARTICLES 14, 19(1)(G), 246 AND 265 OF THE
CONSTITUTION OF INDIA IN SO FAR AS THE PETITIONER IS
CONCERNED.
W.P. 21808/10
BETWEEN
TIME ZONE ENTERTAINMENT PVT LTD
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT, 1956 AND HAVING ITS
REGISTERED OFFICE AT UNIT NO. 514, 5TH
FLOOR, PALM SPRING CENTRE, NEAR
D MART STORE, LINK ROAD, MALAD
(W) MUMBAI
THROUGH AUTHORISED SIGNATORY
MOHAMMED JAFFER PANJWANI
... PETITIONER
(BY SMT. NALINA MAYEGOWDA, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY,
MINISTRY OF FINANCE, DEPARTMENT
OF REVENUE, GOVERNMENT OF
INDIA, NORTH BLOCK,
NEW DELHI
2. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFICE AT PIRAMAL CHAMBERS,
JIJIBHOY LANE, PAREL (EAST)
MUMBAI
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI
THROUGH SECRETARY
- 106 -
4. THE CENTRAL BOARD OF EXCISE
AND CUSTOMS
HAVING ITS OFFICE AT NORTH BLOCK
NEW DELHI
THROUGH SECRETARY
5. PRETIGE ESTATE PROJECTS PVT LTD
THE FALCON HOUSE, 1, MAIN GUARD
CROSS ROAD, BANGALORE
THROUGH MANAGING DIRECTOR
6. PRESTIGE GARDEN CONSTRUCTION PVT LTD
THE FALCON HOUSE, 1 MAIN GUARD CROSS
ROAD, BANGALORE - 560001
THROUGH MANAGING DIRECTOR
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R4
R5 & R6 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS VIZ. SEC.65 (90A) READ WITH
SEC.65(105)(zzzz) OF THE FINANCE ACT 1994, AS AMENDED BY
THE FINANCE ACT 2007 & FINANCE ACT 2008 & FINANCE ACT
2010 AS NULL & VOID & ULTRA VIRES THE COSNTITUTION OF
INDIA & / OR SEC.66 OF THE FINANCE ACT & / OR BE
PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS
ILLEGAL, ARBITRARY & VIOLATIVE OF ARTICLES 14, 19 (1) (G)
246 & 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS THE
PETIITONER IS CONCERNED.
W.P. 8216/11
BETWEEN
NIIT TECHNOLOGIES LIMITED
A CO. INCORPORATED UNDER THE COMPANIES
ACT 1956, AND HAVING ITS REGISTERED
OFFICE AT B-234, OKHLA PH-I, NEW
DELHI - 110020
REP. BY SHRI ANIL NARANG
FINANCE CONTROLLER
... PETITIONER
(BY SRI. HARISH R, ADV.)
AND
- 107 -
1. UNION OF INDIA
REP BY ITS SECRETARY
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NORTH BLOCK,
NEW DELHI - 1100001
2. THE CENTRAL BOARD OF EXCISE & CUSTOMS
DEPARTMENT OF REVENUE, MINISTRY OF
FINANCE, REPRESENTED BY ITS CHAIRMAN,
HAVING ITS OFFICE AT NORTH BLOCK,
NEW DELHI 110 001
3. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL CHAMBERS,
JIJIBHOY LANE, PAREL (EAST)
MUMBAI
4. THE COMMISSIONER OF SERVICE TAX
5TH FLOOR, S P COMPLEX,
NO.16, LALBAGH KLROAD,
BANGALORE 560027
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THAT SECTION 76(A)(6)(H) AND SECTION 77 OF FINANCE ACT
2010 AS NULL AND VOID AND ULTRAVIRES THE CONSTITUTION
OF INDIA AND / OR PLEASED TO STRIKE DOWN THE SAID
PROVISIONS BEING ILLEGAL ARBITRARY AND VIOLATIVE OF
ARTICLE 14, 246 AND 265 OF THE CONSTITUTION OF INDIA;
AND ETC.
W.P. 8217/11
BETWEEN
SAYAJI HOTELS LIMITED
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT, 1956, AND HAVING ITS REGISTERED
OFFICE AT SAYAJI HOTEL, NEAR KALAGHODA
SAYAJI GUNJ, BARODA
REP. BY SHRI SANDESH KHANDELWAL
HEAD-ACCOUNTS & TAXATION
... PETITIONER
(BY SRI. HAREESH, ADV.)
- 108 -
AND
1. UNION OF INDIA
REP BY ITS SECRETARY
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NORTH BLOCK,
NEW DELHI - 1100001
2. THE CENTRAL BOARD OF EXCISE & CUSTOMS
DEPARTMENT OF REVENUE, MINISTRY OF
FINANCE, REPRESENTED BY ITS CHAIRMAN,
HAVING ITS OFFICE AT NORTH BLOCK,
NEW DELHI 110 001
3. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL CHAMBERS,
JIJIBHOY LANE, PAREL (EAST)
MUMBAI
4. THE COMMISSIONER OF SERVICE TAX
5TH FLOOR, S P COMPLEX,
NO.16, LALBAGH KLROAD,
BANGALORE 560027
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THAT SECTION 76(A)(6)(H) AND SECTION 77 OF FINANCE ACT
2010 AS NULL AND VOID AND ULTRAVIRES THE CONSTITUTION
OF INDIA AND/OR PLEASED TO SRIKE DOWN THE SAID
PROVISISIONS BEING ILLEGAL ARBITRARY AND VIOLATIVE OF
ARTICLE 14, 246, 265 OF THE CONSTITUTION OF INDIA; AND
ETC.
W.P. 26991/11
BETWEEN
MR S VENKATARAMU
S/O SHIVAPPA, AGED ABOUT 55 YEARS
R/A HIG-50, SUHAS NILAYA
KUVEMPUNAGAR
HASSAN-5732012
... PETITIONER
(BY SRI. I.THARANATH POOJARY, ADV.)
- 109 -
AND
1. UNION OF INDIA
REP BY SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK
NEW DELHI-1100001
2. CENTRAL BOARD OF EXCISE AND SERVICE TAX
MINISTRY OF FINANCE & COMPANY AFFIARS
DEPARTMENT OF REVENUE
GOVERNMNET OF INDIA
NORTH BLOCK, NEW DELHI-110001
REP. BY ITS COMMISSIONER
3. THE DIRECTOR GENERAL OF SERVICE TAX
9TH FLOOR, PIRAMAL CHAMBERS
JIJIBHOY LANE
LALBAUG, PAREL (EAST)
MUMBAI-400012
4. ASSISTANT COMMISSIONER OF CENTRAL EXCISE
CUSTOM AND SERVICE TAX
MALENADU DIVISION
D M HALLI KANDLI POST
HASSAN -573217
5. SUPERINTENDENT OF SERVICE TAX PREVENTIVE
MALENADU DIVISION
D M HALLI KANDLI POST
HASSAN -573217
6. PANTALOON RETAIL (INDIA) LTD
P O KNOWLEDGE HOUSE,
SHYAM NAGAR, OFF JOGESHWARI
VIKHROLI LINK ROAD
JOGESHWARI (EAST)
MUMBAI-400060
REP. BY MANAGER COMMERCIAL
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC FOR R1-5
R6 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISION, VIZ SECTION 65 (105)(zzzz) OF THE
FINANCE ACT, 1994 AS AMENDED BY THE FINANCE ACT, 2010
- 110 -
AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF
INDIA AND / OR SECTION 66 OF THE FINANCE ACT, 1964 AND
/ OR BE STRUCK DOWN AS ILLEGAL, ARBITRARY AND
VIOLATIVE OF ARTICLE 14 AND 19(1)(G) OF HE CONSTITUTION
OF INDIA.
W.P. 35146/10
BETWEEN
M/S TEXPORT SYNDICATE (I) LIMITED
NO.84, INDUSTRIAL SUBURB 2ND PHASE
YESHWANTHPUR, BANGALORE 560022
REP BY ITS DIRECTOR AVINASH MISAR
... PETITIONER
(BY SRI. ANIL KUMAR B, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA, NORTH BLOCK
NEW DELHI 110 001
2. CENTRAL BOARD OF EXCISE & CUSTOMS
THROUGH THE CHAIRMAN
NORTH BLOCK
NEW DELHI 110 001
3. THE DIRECTOR GENERAL OF SERVICE TAX
PIRAMAL CHAMBERS
JIJIBHOY LANE, PAREL EAST
MUMBAI 400 012
4. COMMISSIONER OF SERVICE TAX
NO.16/1, S P COMPLEX,
LALBAGH ROAD,
BANGALORE 560 027
5. M/S.PRASAD GLOBAL SOLUTIONS
NO.2/10, 3RD FLOOR, 80 FEET ROAD
POOJARY LAYOUT, RMV 2ND STAGE
BANGALORE 560 094
... RESPONDENTS
(BY SRI. N R BHASKAR CGSC FOR R1-4
R5 - SERVED)
- 111 -
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ WITY
SECTION 65(105)(zzzz) OF THE FINANCE ACT 1994 AS
AMENDED BY FINANCE ACT, 2007 & FINANCE ACT 2010 AS
NULL & VOID & ULTRA VIRES THE CONSTITUTION OF INDIA & /
OR SECTION 66 OF THE FINANCE ACT & / OR BE PLEASED TO
STIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY &
VIOLATIVE OF ARTICLE 14,246 & 265 OF THE CONSTITUTION
OF INDIA IN SO FAR AS IT RELATES TO THE PETITIONER.
W.P. 12947/11
BETWEEN
SANDUR SALES & SERVICES PRIVATE LTD
PALACE GROUNDS
SANDUR 583 119, BELLARY DISTRICT
REP BY K YACHRAPPA DIRECTOR
... PETITIONER
(BY SRI. K S RAVI SHANKAR, ADV.)
AND
1. UNION OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE, CENTRAL BOARD
OF EXCISE AND CUSTOMS, REP BY ITS
SECRETARY, NORTH BLOCK
NEW DELHI 110001
2. THE COMMISSIONER OF SERVICE TAX
V FLOOR, 16/1, S P COMPLEX,
LALBAGH ROAD, BANGALORE 560 027
REP BY SHRI R K SINGLA
COMMISSIONER OF SERVICE TAX
... RESPONDENTS
(BY SRI. N R BHASKAR, CGSC)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT
THE RETROSPECTIVE AMENDMENT AND VALIDJATING
PROVISION IN SECTION 76(A)(6)(H) AND SECTION 77 OF THE
FINANCE ACT, 2010 IS UNCONSTITUTIONAL AND ULTRA VIRES;
HOLD THAT LEVEY OF SERVICE TAX ON MERE RENTING OF
IMMOVABLE PROPERTY WHICH DOES NOT INVOLVE ANY
- 112 -
SERVICE AND VALUE ADDITION AS ULTRA VIRES THE
PROVISIONS OF THE FINANCE ACT, 1994 AND THE CHARGING
SECTION 66; AND ETC.
W.P. 41313/11
BETWEEN
HEALTHCARE GLOBAL ENTERPRISES LTD
HAVING ITA REGISTERED OFFICE AT
NO.8, MISSION RAOD, (NOW P KALINGA RAO ROAD)
BANGALOER 27
THOURGH ITS DIRECTOR
MR. B.S.AJAIKUMAR, AGED 60 YEARS
... PETITIONER
(BY SMT. GAYATHRI BALU, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECREARY
MINISTRY OF FINANCE
DEPARJTMENT OF REVENUE
NORTH BLOCK
NEW DELHI 110 001
2. CENTRAL BOARD OF EXCISE AND CUSTOMS
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OF INDIA,
NORTH BLOCK NEW DELHI 110 001
3. DIRECTOR GENREAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL CHAMBERS
JIJIBHOY LANE PAREL (EAST)
MUMBAI 400 012
4. COMMSISIONER OF SERVICE TAX
SERVICE TAX COMMISSIONERATE
HAVING ITS OFFICE AT NO.16, S P COMPELX,
LALBAGH ROAD, BANGALROE 27
5. SRI KAILASH ASHRAM MAHASAMSTHANAM TRUST
NO.44-45, 45/2, 24TH DIVISION
RAJA RAM MOHAN ROY EXTENSION,
BANGALORE 27 THROUGH ITS
- 113 -
AUTHORISED REPRESENTATIVE
SRI JAYENDRA PURI SWAMI.
6. SRI K S PREMNATH & SRI K S PRAKASH KUMAR
NO.26/1, MUNICIPAL WARD NO.48 WITH PID
NO.48-48-2,2ND CROSS, SRINIVASA COLONY
RAJARAM MOHAN ROY EXTENSION,
LALBAGH DOUBLE ROAD,
BANGALORE 27
7. DR. R RAJU
IST FLOOR SRI RANGA 6-B, II CROSS,
SRINIVASA COLONY OFF H B DOUBLE
ROAD, BANGALORE 27
8. MR K H RAGHURAM
NO.1053, "OM SHAKTHI NILAYA"
28TH MAIN 36TH CROSS, IV T BLOCK
JAYANAGAR, BANGALORE 41
9. SRI KONAPPA H MURTHY & SRI K H SRINIVASAN
22/2, MARAPPA ROAD, HALASURU
BANGALORE 560 08
10. HOTEL MULBERRY PRIVATE LIMTIED
NO.G-7, III MAIN, 14TH CROSS
CHOLURPALYA BANGALORE 23
MR K N TULASINATH.
11. VINTAGE HOTELS PVT.LTD.,
NO.9 MISSION ROAD, BANGALORE 27
MR T B KUNHIMAHIN HAJI
12. MR T RAMACHANDRA
NO.165, 18TH CROSS 10TH MAIN
M C LAYOUT VIJAYANAGAR
BANGALORE 42
13. MR P SINGARAM
NO.116/48, 2ND FLOOR EAST END
D MAIN, 9TH BLOCK JAYANAGAR,
BANGALORE 42
14. GOKULA EDUCATION FOUNDATION (MEDICAL)
BEL ROAD, M S RAMAIAH NAGAR
BANGALORE 54
15. SMT N T SHOBHA RANI
NO.53, 2ND CROSS, BANGIAPPA GARDEN
- 114 -
SHANTHINAGAR, BANGALORE 27
16. SRI G CHANDRA SHEKAR REDDY
NO.550, 22ND CROSS, 14TH MAIN,
SECTOR III, HSR LAYOUT BANGALORE 560102
17. SRI R RAJASHEKHAR REDDY
NO.384, IST B MAIN, 7TH BLOCK WEST
JAYANAGAR BANGALORE 82
18. NMR MEDICAL INSTITUTE PRIVATE LIMTIED
NMR GAMMA CENTER
DESHPANDE NAGAR HUBLI 29
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R4
SRI. K.SURYANARAYANA RAO, ADV. FOR R5
SRI. B.T.PRASANNA KUMAR, ADV. FOR R11
SRI.P.MAHALINGA BHAT, ADV. FOR R15, 16 & 17
R6 TO 10, 12 TO 14 AND 18 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISIONS VIZ SEC. 65(90A) R/W SECTION
65(zzzz) OF THE FINANCE ACT 1994, AS AMENDED BY THE
FINANCE ACT 2007 & FINANCE ACT 2010 AS NULL & VOID &
ULTRA VIRES THE CONSTITUTION OF INDIA & / OR SECTION
66 OF THE FINANCE ACT & / OR BE PLEASED TO STRIKE
DOWN THE SAID PROVISIONS AS ILLEGAL ARBITRARY, &
VIOLATIVE OF ARTICLES 14, 246 & 265 OF THE CONSTITUTION
OF INDIA IN SO FAR AS THE PETITIONER IS CONCERNED.
WPS. 41796-41798/11
BETWEEN
HARINATH BUILDERS AND DEVELOPERS PVT LTD
HAVING ITS OFFICE AT HOTEL JANARDHANA
COMPLEX, NEAR KSRTC BUS STADN
UDUPI - 576101
REP. HEREIN BY ITS MANAGING DIRECTOR
M R N NAGARAJ BALLAL
... PETITIONER
(BY SRI. K.P.KUMAR, SR. ADV. FOR T SURYANARAYANA, ADV.)
AND
- 115 -
1. THE ASSISTANT COMMISSIONER OF
CENTRAL EXCISE & SERVICE TAX
UDUPI DIVISION IST FLOOR,
VISHNUPRIYA BUIDING, LBS MARG
AJJARKAD UDUPI 576 101
2. THE COMMISSIONER OF CENTRAL EXCISE
& SERVICE TAX 6TH FLOOR
TRADE CENTER BUNTS HOSTEL ROAD,
MANGALORE 575 003
3. THE DIRECTOR GENERAL OF SERVICE TAX
9TH FLOOR PIRAMAL CHAMBERS
JIJIBHOY LANE LALBAGU PAREL
(EAST) MUMBAI 400 012
4. CENTRAL BOARD OF EXCISE & CUSTOMS
DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE & COMPANY
AFFAIRS GOVENRMENT OF INDIA
NORTH BLOCK NEW DELHI 110 001
REP. HIEREIN BY ITS CHAIRMAN
5. UNION OF INDIA
REP.BY THE SECRETARY
MINSTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA
NEW DELHI 110 001
6. PANTALOON RETAIL (INDIA) LIMITED
HAVING ITS REGISTERED OFFICE AT
KNOWLEDGE HOUSE SHYAM NAGAR
JOGESHAWRI (E), MUMBAI 400 060
REP. HEREIN BY ITS MANAGING DIRECTOR.
... RESPONDENTS
(BY SRI. N R BHASKAR CGSC FOR R1-R5
R6 - SERVED)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
DECLARE THE IMPUGNED PROVISION VIZ. SEC. 65(105)(zzzz)
OF THE FINANCE ACT, 94 AS AMENDED BY THE FINANCE ACT
2010 AS NULL AND VOID AND ULTRA VIRES THE
CONSTITUTION OF INDIA AND/ OR SEC 66 OF THE FINANCE
ACT 94 AND / OR BE STRUCK DOWN AS ILLEGAL, ARBITRARY
AND VIOLATIVE OF ARTCLES 14 AND 19 (1) (G) OF THE
CONSTITUTION OF INDIA
- 116 -
W.P. 34410/10
BETWEEN
M/S.HERITAGE FOODS (INDIA) LTD
NO 205, I FLOOR VIJAYA VAIBHAV
3RD MAIN ROAD, CHAMARAJPET,
BANGALORE 560018
(REP. BY RAGHURAM P.S.
DY. MANAGER FINANCE AND ACCOUNTS)
... PETITIONER
(BY SRI. B G CHIDANANDA URS, ADV.)
AND
1. UNION OF INDIA
REP BY ITS SECRETARY,
MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, GOVERNMENT OF INDIA,
NORTH BLOCK NEW DELHI 110 001
2. MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI 110 001
3. CENTRAL BOARD OF EXCISE AND CUSTOMS
NORTH BLOCK,
NEW DELHI 110 001
4. H CHANDRA
NO 1142, 13TH MAIN, WEST OF CHORD ROAD,
I STAGE, MAHALAKSHMIPURAM
BANGALORE 560086
5. NIRVANA PVT LTD.,
NO 16A MILLER ROAD,
KKMP BUILDING, VASANTHNAGAR,
BANGALORE 560 052
6. APARANTA NIRMAN PVT LTD.,
APARANTA 2208,
HAL STAGE, 3 80 FEET ROAD,
KODIHALLI, BANGALORE 560 008
7. SAI BABA PROJECTS PVT LTD.,
SAIBABA HOUSE, 3169/1 SERVICE ROAD,
- 117 -
HAL II STAGE,
BANGALORE 560 008
8. P R SAMPANGIRAMA SETTY
NO 4/3 DIWN MADHAVA RAO ROAD,
BASAVANAGUDI,
BANGALORE 560 004
9. P S NAGARATHNAMMA
NO 4./3 DIWN MADHAVA RAO ROAD
BASAVANAGUDI,
BANGALORE 560 004
10. NIRANJAN S PAMADI
NO 4./3 DIWAN MADHAVA RAO ROAD
BASAVANAGUDI,
BANGALORE 560 004
11. VENKATESH NAIDU
NO 31 VIDHYAPEETHA
I STAGE, BANASHANKARI
BANGALORE 560 050
12. VIDYA BASUTKAR
NO 40, 2ND A CROSS 4TH MAIN
SHANKAR NAGAR,
BANGALORE 560 096
13. N TAHIR AHMED
NO 13TH MOSQUE ROAD,
FRAZER TOWN
BANGALORE 560 005
14. K BADRUNISSA
NO 13TH MOSQUE ROAD,
FRAZER TOWN
BANGALORE 560 005
15. C R NARAYANAPPA
NO 108, I MAIN KSRTC LAYOUT,
J P NAGAR, 2ND PHASE
BANGALORE 560 078
16. B S VINAYKUMAR REDDY
NO 345, 10TH MAIN
100 FEET ROAD, B V REDDY GARDEN
KALYANAGAR, BANASAWADI
BANGALORE 560 043
- 118 -
17. BHARTHI NEJJUR
NO 32/2 18TH CROSS 8TH MAIN,
SADASHIVANAGAR,
BANGALORE 560 080
18. B VENKATESH MURTHY
FLAT NO 1 2ND ROAD, 4TH CROSS
OLD MADRAS ROAD
BANGALORE 560 016
19. JACOB M C
NO 763, 11TH CROSS 26TH MAIN
SECTOR 1 HSR LAYOUT,
BANGALORE 560 034
20. T M RAGHU
NO 10, GOPALA REDDY LAYOUT,
THUBARAHALLI VILLAGE,
RAMAGONDANAHALLI POST,
VARTHUR MAIN ROAD,
BANGALORE 560 066
21. VIMALA BAI
NO 29, GAJAMUKHA
6TH B MAIN BALAJINAGAR
ITC COLONMY, KATHARIGUPPE BANASHANKARI
3RD STAGE, BANGALORE 560 008
22. A V HARI
NO 342, I CROSS C T BED BSK 2ND STAGE,
BANGALORE 560 070
23. A H SHRISHA
NO 342 I CROSS C.T. BED BSK 2ND STAGE
BANGALORE 560 070
24. M S SRIDHAR
NO 70, R.S.R. BUILDING,
GANDHIBAZZAR BASAVANAGUDI,
BANGALORE 560 004
25. A RAVINDRANATH
NO 70. R.S.R. BUILDING,
GANDHIBAZZAR BASAVANAGUDI,
BANGALORE 560 004
26. MOTHER DAIRY FOODS PROCESSING LTD.,
S.NO. 99, KANNAMANGALA FARM
KHAJISONNENAHALLI VILLAGE
WHITEFIELD BANALORE 560067
- 119 -
27. MAHINDRA LOGISTICS LTD.,
RAHEJA CHAMBERS I FLOOR, 12
MUSEUM ROAD,
BANGALORE 560 001
... RESPONDENTS
(BY SRI. N R BHASKAR CGSC FOR R1-3
SRI. B.R.VISWANATH, ADV. FOR R24 & 25
SRI. RAVI, ADV. FOR R26
SRI. S. SRINIVAS MURTHY, ADV. FOR R11
R4-8, 10, 12 TO 15, 17, 19 TO 23 & 27 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT
INSERTION OF SUB-CLAUSE (zzzz) TO SECTION 65 (105) VIDE
FINANCE ACT 2007, DT.11.5.2007 & CONSEQUENTLY
SUBSTITUTION OF SUB-CLAUSE (zzzz) BY FINANCE ACT 2010,
DT.8.5.2010 WITH RETROSPECTIVE EFFECT FROM 1.6.07 BE
HELD TO BE UNCONSTITUTONAL, ILLEGAL OR ARBITRARY &
VIOLATIVE OF ART 246 OF THE CONSTITUTION OF INDIA &
ALSO VIDE ART 265 OF THE CONSTITUTION OF INDIA VIDE
ANN-A & B IN SO FAR IT RELATES TO PETITIONER.
WPS. 47269/11 & 47427-430/11
BETWEEN
M/S CAUVERI HALL
SRI ROHINI, NEAR RAJA SEAT
MADIKERI, KODAGU DISTRICT
REP BY ITS POWER OF ATTORNEY HOLDER
SRI P M VASANTH
S/O LATE SRI P A MADAPPA
AGED ABOUT 50 YEARS
... PETITIONER
(BY SRI. G RABINATHAN, ADV.)
AND
1. COMMISSIONER OF SERVICE TAX
SERVICE TAX COMMISSONERATE
NO.16/1, LALBAGH ROAD, SP COMPLEX
BANGALORE-560027
2. UNION OF INDIA
THROUGH THE SECRETARY
- 120 -
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI - 110001
3. ADDL. COMMISSIONER OF MYSORE COMMISSIONERATE
OFFICE OF THE CENTRAL EXCISE
S1/S2, VINAYA MARGA
SIDDHARTHA NAGAR
MYSORE-570 011
... RESPONDENTS
(BY SRI. N R BHASKAR CGSC FOR R1 & R3)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A)
OF SECTION 76 OF AMENDEMENT ACXT 32 OF/94 IN FINANCE
ACT 201 [ACR NO.14/10] AS FAR AS THE PETITIONER IS
CONCERNED [AS PUBLISHED UNDER STATUES ON PAGES 42
TO 56 OF [2010] 30 VST] ANN-B; QUASH THE NOTICE
DT.5.10.11 ISSUED BY ADDL. COMMISSIONER MYSORE
COMMISSIONERATE, MYSORE THE R3 HEREIN VIDE ANN-E.
WPS. 1549-1550/11
BETWEEN
1. SPICE RETAIL LIMITED
REGD OFFICE AT VILLAGE BILLANWALI LABAN
POST OFFICE BADDI, TEHSIL NALAGARH
DISTRICT SOLAN, HIMACHAL PRADESH
173205, REP BY AUTHORISED SIGNATORY
MR SUBHASISH MOHANTY
2. CELLUCOM RETAIL INDIA PVT LTD
REGD OFFICE AT B-1/1, B BLOCK,
COMMUNITY CENTER, JANAKPURI
NEW DELHI, REP BY AUTHORISED SIGNATORY
MR SUBHASISH MOHANTY
... PETITIONERS
(BY SRI. SAJJAN POOVAYA, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
- 121 -
MINISTRY OF FIANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI 110 001
2. THE DIRECTOR GENERAL OF SERVICE TAX
OFFICE AT PIRAMAL CHAMBERS,
JIJIBHOY LANE, PAREL EAST
MUMBAI 400 012
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI 110 001
THROUGH ITS SECRETARY
4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS
OFFICE AT NORTH BLOCK,
NEW DLEHI 110 001
5. M/S. FOOD EXPRESS STORES
(A DIVISION OF EMPRO OIL PVT LTD)
REGD OFFICE AT NO.1517,
15TH FLOOR, DEVIKA TOWERS,
NO.6, NEHRU PLACE,
NEW DELHI 110019
6. MAVERICK HOLDINGS AND INVESTMENTS PVT LTD
OFFICE AT NO.78/1,
NEW K R ROAD,
BASAVANAGUDI
BANGALORE 560004
7. EROAMER GARUDA RESORTS (INDIA) PVT LTD
OFFICE AT NO.78/1,
NEW K R ROAD,
BASAVANAGUDI
BANGALORE 560004
8. MRS SHARADA
AGED MAJOR
NO.77, KACHARAKANAHALLI
ST THOMAS TOWN POST,
HENNUR MAIN ROAD
BANGALORE 560084
9. MR M K LOKESH
AGED MAJOR
FLAT NO.401, KRISHNA DHAM
OUTER RING ROAD,
- 122 -
MARATHAHALLI
BANGALORE 560037
10. MR MOHAMMED RIAZ
AGED MAJOR
NO.89, CHARLES CAMPBELL ROAD,
COX TOWN,
BANGALORE
11. MS NITA H KIRPALANI
AGED MAJOR
FLAT NO.401, GULBAHAR APARTMENTS,
NO.10, HARE KRISHNA ROAD,
BANGALORE 560001
12. MR K BHASKARA REDDY
AGED MAJOR
114, 3RD BLOCK, EAST JAYANAGAR
24TH CROSS, 14TH MAIN
BANGALORE 560011
13. OSWAL RETAIL PVT LTD
REGD OFFICE AT 305
ANSAL BHAWAN,
16 K G MARG
NEW DELHI 110001
14. MS REHANA FATIMA
AGED MAJOR
NO.23, NALPAD HOUSE,
IST CROSS, MAGRATH ROAD,
NEXT TO GARUDA MALL,
BANGALORE 560025
15. MR M P VIKRAM
AGED MAJOR
NO.4, CRESCENT COURT APARTMENTS
8, CRESCENT ROAD,
HIGH GROUNDS
BANGALORE 560001
... RESPONDENTS
(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R4
SRI. S. SRIRANGA, ADV. FOR R6 & R7
SRI. G.V.KUMAR, ADV. FOR R9
SRI. P. USMAN, ADV. FOR R14
SRI. ABHINAV R., ADV. FOR R8
SRI. S.G.HEGDE, ADV. FOR R15
SRI. T. SURYANARAYANA, ADV. FOR R13
R10, 11 & 12 - SERVED)
- 123 -
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
DECLARE THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A)
READ WITH SECTION 65 (105)(zzzz) OF THE FINANCE ACT, 1994
AS AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT,
2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA
VIRES THE CONSTITUTION OF INDIA AND /OR SECTION 66 OF
THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN
THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND
VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE
CONSTITUTION OF INDIA.
W.P. 26226/10
BETWEEN
M/S SMART RETAIL PVT LTD
A COMPANY INCORPORATED UNDER
THE COMPANIES ACT, 1956
HAVING ITS REGD OFFICE AT 36/3, IST FLOOR,
HARALUKUNTE DHAKALE, HST LAYOUT,
2ND SECTOR, SOMASUNDARA PALYA,
BANGALORE-560102, R/BY ITS AUTHORISED
SIGNATORY MR.NARENDRA RAMACHAND OCHANI
... PETITIONER
(BY SMT. NALINA MAYEGOWDA, ADV.)
AND
1. UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI-110 001
2. THE DIRECTOR GENERAL OF SERVICE TAX
HAVING ITS OFFICE AT PIRAMAL CHAMBERS,
JIJIBHOY LANE, PAREL (EAST)
MUMBAI-400 012
3. MINISTRY OF FINANCE
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI-110 001
THROUGH SECRETARY
- 124 -
4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS
HAVING ITS OFFICE AT NORTH BLOCK,
NEW DELHI-110 001
THROUGH SECRETARY
5. S S ENTERPRISES
NO.412, 7TH CROSS,
DOMLUR LAYOUT,
BANGALORE-560071
REP. BY ITS MANAGING DIRECTOR
6. MR B S RAGHAVENDRA
AGED MAJOR,
NO.38D, POCKET A SFS APARTMENTS,
MAYUR VIHAR PHASE III,
NEW DELHI-110 096
7. MR V SUNIL KUMAR
AGED MAJOR,
NO.86, IST BLOCK,
T.R.NAGAR, BANGALORE-560028
8. MS R BHAGYALAKSHMI
AGED MAJOR,
NO.86, IST BLOCK.
T.R.NAGAR,
BANGALORE-560028
9. MR P VENKATESH
AGED MAJOR,
NO.86, IST BLOCK.
T.R.NAGAR,
BANGALORE-560028
10. MR G JAGANNATHAN
AGED MAJOR
NO. 2359, 2ND CROSS
BDA LAYOUT
HAL 3RD STAGE
VIMANAPURA P O
BANGALORE-560017
11. MS K J VIJAYALAKSHMI
AGED MAJOR
NO. 2359, 2ND CROSS
BDA LAYOUT, HAL 3RD STAGE
VIMANAPURA P O
BANGALORE-560017
- 125 -
12. MR HARISH V
AGED MAJOR
NO.45, 12TH CROSS
BELLANDUR
BANGALORE-560037
13. MS SARASWATHAMMA
AGED MAJOR
NO.45, 12TH CROSS
BELLANDUR
BANGALORE-560037
14. MR G VENKATESH REDDY
AGED MAJOR
NO.45, 12TH CROSS
BELLANDUR
BANGALORE-560037
15. MR M K MOHAN
AGED MAJOR
1058, SOBHA ARCADE VIJAYA BANK COLONY
BILEKAHALLI
BANGALORE-560076
16. MS SOBHANA MOHAN
AGED MAJOR
1058, SOBHA ARCADE VIJAYA BANK COLONY
BILEKAHALLI
BANGALORE-560076
17. MR G GOPALA REDDY
AGED MAJOR
NO.126/2
11TH CROSS KAGGADASAPURA MAIN ROAD
C V RAMAN NAGAR POST
BANGALORE-560093
18. MRS SUGUNAMMA
AGED MAJOR
DODDATHOGARU VILLAGE
BEGUR HOBLI
BANGALORE
19. MR G RAGHU
AGED MAJOR
NO.1169, 22ND MAIN
1ST SECTOR HSR LAYOUT
BANGALORE-102
- 126 -
20. MR GURUMURTHY REDDY
AGED MAJOR
NO.36/3
22ND MAIN, 2ND SECTOR
HSR LAYOUT
BANGALORE-102
21. MR. M.MAHABOOB KHAN
AGED MAJOR, NO.41/1, HUTCHINS ROAD,
3RD CROSS, ST. THOMAS TOWN,
BANGALORE-560084
22. MR. NIKILESH NANDAKUMAR
AGED MAJOR, #540, 4TH CROSS,
8TH MAIN ROAD, HMT LAYOUT,
GANGANAGAR, BANGALORE-560032
23. MR. P.SHEKAR RAJU
AGED MAJOR, N0.3, 39TH E CROSS,
16TH MAIN, JAYANAGAR 4TH T BLOCK,
BANGALORE 560041
24. MR.M.ANANDA
AGED MAJOR, # 3, 19TH CROSS, 22ND MAIN,
5TH PHASE, J.P.NAGAR,
BANGALORE 560078
25. MR. BHARATH A
AGED MAJOR # 3, 19TH CROSS, 22ND MAIN,
5TH PHASE, J.P.NAGAR,
BANGALORE 560078
26. MR. S.KESHAVA
AGED MAJOR, NO.260, JAKKUR VILLAGE & POS
YELAHANKA,
BANGALORE-560064
27. MRS. S LAKSHMI DEVI
AGED MAJOR, #602, B BLOCK,
PURVA SUNSHINE, SRJAPUR ROAD,
KAIKONDANAHALLI,
BANGALORE
28. MR. SRINVASA REDDY
AGED MAJOR, # 2, ACC COMPLEX,
SG PALYA, DRC POST,
BANGALORE 560029
29. MR. B.S.RAMAKRISHNA
AGED MAJOR # 126, SAROVARA,
- 127 -
6TH MAIN, BSK 3RD STAGE,
3RD PHASE,
BANGALORE560078
30. MRS. GEETHA RAMAKRISHNA
AGED MAJOR, #126, SAROVARA,
6TH MAIN, BSK 3RD STAGE,
3RD PHASE, BANGALORE 560078
31. MR. D YOGESH
AGED MAJOR
NO. 18/1,WARD NO 36,
1ST MAIN ROAD, THIMMENAHALLI,
GOVINDRAJ NAGAR
BANGALORE-560040
32. MR. B. HARISH
AGED MAJOR
290, 9TH MAIN, 1ST STAGE,
2ND PHASE, MATHIKERE,
BANGALORE-560 054
33. VALDEL RETAIL PVT. LTD
4A, NITESH BROADWAY,
M G ROAD,BANGALORE-01
REP BY MANAGING DIRECTOR
34. MR. C MANJUNATH
AGED MAJOR
NO.9, 13TH CROSS,
MALLESHWARAM
BANGALORE-03
35. MR. C. SRINIVAS
AGED MAJOR
NO.9, 13TH CROSS,
MALLESHWARAM
BANGALORE-03
36. MR. C. GANGAIAH
AGED MAJOR
NO.9, 13TH CROSS,
MALLESHWARAM
BANGALORE-03
37. MR. C. KADAIAH
AGED MAJOR
NO.9, 13TH CROSS,
MALLESHWARAM
BANGALORE-03
- 128 -
38. MS. C. JAYARAM
AGED MAJOR
NO.9, 13TH CROSS,
MALLESHWARAM
BANGALORE-03
39. MR. C. CHANNAKESHAVA
AGED MAJOR
NO.9, 13TH CROSS,
MALLESHWARAM
BANGALORE-03
40. MS. PARVATHAMMA B
AGED MAJOR
NO. B4A, GEF BLOCK,
INDUSTIAL TOWN,
RAJAJAI NAGAR,
BANGALORE-560 044
41. MRS MALLIKARJUNAIAH M
AGED MAJOR
NO.B4A, GEF BLOCK, INDUSTRIAL TOWN
RAJAJAI NAGAR
BANGALORE-560044
42. MS R ROOPA
AGED MAJOR
NO.604, I E CROSS MATHIKERE
BANGALORE-560044
43. MR M H CHANDRAPPA
AGED MAJOR
NO.604 1 E CROSS MATHIKERE
BANGALORE-560044
44. MS C H THULSI DEVI
AGED MAJOR
NO.283, BRUNDAVAN
100FT ROAD, 4TH PHASE, 7TH BLOCK
3RD STAGGE, BANASHANKARI BANGALORE
45. MS SAIRA BADER NAZIR
AGED MAJOR
NO.32, 3RD A CROSS
18TH MAIN BTM LAYOUT 2ND STAGE
BANGALORE
46. MR MOHD NAZIR AHMED
AGED MAJOR
NO.32, 3RD A CROSS
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18TH MAIN BTM LAYOUT 2ND STAGE
BANGALORE
47. MR G M PRAKASH
AGED MAJOR
# 170, BANDI GOWDA LAYOUT
MANDYA
48. MR V M KRISHNAMURTHY
AGED MAJOR
NO.53, 7TH MAIN T C PALYA MAIN ROAD
HOYSALA NAGAR
BANGALORE-560016
49. MRS T R BHANU PRABHA
AGED MAJOR
NO.53, 7TH MAIN T C PALYA MAIN ROAD
HOYSALA NAGAR
BANGALORE-560016
50. MRS RANI SHAKUNTALA KUMARI
AGED MAJOR
# 1705/C, 1ST CROSS
CHTISTIAN COLONY, R P ROAD
MANDYA-571401
51. MRS. SUKUNYA CHRISTOPHER,
AGED MAJOR, #1705/C, 1ST CROSS,
CHRISTIAN COLONY, RP ROAD,
MANDYA.
52. MINISTRY OF COMMUNICATION EMPLOYEES CO-OP
HOUSING SOCIETY LTD. NO.33, SERPENTINE ROAD,
KUMARA PARK WEST, BANGALORE.
REP. BY CHAIRMAN.
53. MS. S. SHASHIKALA,
AGED MAJOR, NO.17A, 8TH MAIN,
RMV EXTENSION, SADASHIVANAGAR,
BANGALORE.
54. MR. PRADEEP KUMAR KRISHNAPPA,
AGED MAJOR, NO.57, SULTANPALYA MAIN ROAD
RT NAGAR, BANGALORE.
55. MR. MANJUNATHA KRISHNAPPA,
AGED MAJOR, NO.57, SULTANPALYA MAIN ROAD
RT NAGAR, BANGALORE.
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56. MR. SADATHULLA KHAN,
AGED MAJOR, NO.3/1, PALMGROVE ROAD,
VICTORIA LAYOUT, BANGALORE.
57. MS. SABINA,
AGED MAJOR, NO.3/1, PALMGROVE ROAD,
VICTORIA LAYOUT, BANGALORE.
58. ISLAMIC VOICE,
NO.3/1, PALMGROVE ROAD,
VICTORIA LAYOUT, BANGALORE.
REP. BY ITS CHAIRMAN.
... RESPONDENTS
(BY SRI. N R BHASKAR CGSC FOR R1-R4
SRI. R. SANTHOSH KUMAR, ADV. FOR R5
SRI. G. CHIDANANDA URS, ADV. FOR R23
SRI. P.G.CHINAPPA GOWDA, ADV. FOR R34 TO 39
SRI. C.N.RAJU, ADV. FOR R42 & 43
RESPONDENTS 7 TO 17, 19, 22, 24, 25, 30 TO 33
40, 41, 46 TO 51, 53, 54 TO 58 - SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE IMPUGNED PROVISION, VIZ. SECTION 65(90A) READ WITH
SECTION 65 (105)(zzzz) OF THE FINANCE ACT, 1994 AS
AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT,
2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA
VIRES THE CONSTITUTION OF INDIA AND/OR SECTION 66 OF
THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN
THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND
VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE
CONSTITUTION OF INDIA IN SO FAR AS IT RELATES TO THE
PETITIONER; AND ETC.
THESE WRIT PETITIONS & MISC.W ARE COMING ON FOR
HEARING ON I.A. THIS DAY, THE COURT MADE THE
FOLLOWING:
ORDER
Revenue has preferred applications for a direction to the writ petitioners - assessee to pay and tender service tax amount due by them in terms of the interim
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order dt. 14/10/2011 in M/s. Retailers Association of India vs. Union of India, C.A.No. 8390/11, of the Apex Court.
2. Although no objections are filed to the applications, nevertheless, learned Sr. Counsel for some of the petitioners and counsel for other petitioners, in unison, submit that pursuant to the interim order directing payment of 50% of the arrears of service tax within 6 months in 3 equated installments, at the same time, the Supreme Court on the very same day, by a subsequent order in the case of Home Solutions Retails India Ltd. vs. Union of India & Others in SLP Civil No. 27636/11, observed thus:
"Permission is granted to the appellant to place on record the details of arrears towards the service tax upto 30th September 2011 within two weeks.
In the meanwhile, no coercive steps shall be taken against the appellant for recovery of arrears of service tax due on or before 30th September 2011. We clarify that there is no stay of imposition of service tax under Sub-clause (zzzz) of Clause 105 of Sec.65 r/w Sec. 66 of the Finance Act, 1994 (as
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amended) in so far as the future liability towards service tax with effect from 1st October 2011 is concerned."
3. It is no doubt true that the interim order in M/s. Retailers Association of India, indicates that the appellant therein was directed to deposit 50% of the arrears towards tax within 6 months in 3 equated installments on or before 1st November 2011; 1st January 2012 and 1st March 2012 and for the balance 50% to furnish a solvent surety to the satisfaction of the jurisdictional Commissioner as also file affidavit before the Apex Court within 4 weeks there from, undertaking to pay the balance arrears of service tax stayed in terms of the order and that the successful party in the appeal shall be entitled to interest on the amount stayed by the court at such rate as may be directed during the final disposal of the appeal. However, by another order of even date in Home Solutions Retail India Ltd., the Apex Court did observe that no coercive steps should be taken against the appellant therein for recovery of
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arrears of service tax due on or before 30th September 2011.
4. There is considerable force in the submission of Sri.K.P.Kumar, learned Sr. Counsel for some of the petitioners, that the Apex Court having observed no coercive steps should be taken against the appellant for recovery of arrears of service tax due on or before 30th September 2011, the same would enure to the benefit of the petitioners and therefore, in effect, the respondent - Revenue must also desist from taking coercive steps in recovering arrears of tax pre 30th September 2011 from the petitioners, while taxes post 30th September 2011, are liable to be paid.
5. Regard being had to the observation supra, it is needless to state that the applications filed by the Revenue to direct the petitioners to pay the amount in terms of the direction in Retailers Association India Ltd., is unavailable to the Revenue.
6. Sri.N.R.Bhaskar, learned counsel for the Revenue, submits that all the petitions be disposed of,
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subject to the result of the Civil Appeals pending before the Apex Court, in which identical questions of law and that of fact arise for decision making. Learned counsel further hastens to add that the petitioners be directed to pay in the least 25% of the arrears of the tax ie., upto 30th September 2011 and for the balance 75%, furnish security to the satisfaction of the jurisdictional Commissioner of Service Tax.
7. Per contra, Sri.K.P.Kumar, learned Sr. Counsel for some of the petitioners, submits that this court by an interim order dt. 12/12/2011, directed stay of recovery of arrears of tax due upto 30th September 2011 and therefore that interim order does not call for interference. Learned Sr. Counsel further submits that the necessity to direct the petitioners to pay 25% of the arrears of tax would not arise, having regard to the observation of the Apex Court that the Revenue should not take coercive steps against the assessee for recovery of the arrears of the service tax.
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8. In the circumstances, it is reasonable to direct the petitioners to furnish security to the satisfaction of the jurisdictional Commissioner of Service Tax, in so far as the arrears of tax prior to 30th September 2011 and for the petitioners to await the decision of the Apex court.
9. In the result, the applications are accordingly ordered. Writ petitions are disposed of subject to the decision of the Apex Court and reserving liberty to the petitioners to make necessary applications to recall the order and seek directions, if any, pursuant to the decision of the Apex Court.
Petitioners to comply with the order within six weeks.
Sd/-
JUDGE Rd/-