2022 (10) TMI 1010

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....der or direction to declare that the provisions of Section 66D(a)(iv) of the Finance Act, 1994 and entry No.6 of Notification 30/2012-ST dated 20.06.2012, as amended with effect from 01.04.2016, (enclosed as Annexure-A), is unconstitutional being violative of Articles 14 and 19(1)(g), 246, 265 and Article 289 of the Constitution; (B) Writ or direction in the nature of a writ of certiorari or any other writ or direction, to quash the impugned show-cause notice SCN Sl.No.156/2018-19 BZU dated 30.11.2018 issued by Respondent No.1 enclosed as Annexure-B as violative of Articles 14, 19, 246, 246A and 265 being unreasonable, without jurisdiction, arbitrary, excessive and without the authority of law; (C) Direct the respondents b....

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.... to the extent of appointment of officers of DGCEI as 'Central Excise Officers' having all India jurisdiction and declare it as illegal and ultra vires the Service Tax Rules, 1994 as also being violative of Articles 14, 19, 265, 300A of the Constitution. AND (G) Grant such other consequential reliefs as this Hon'ble High Court may think fit including refund of amounts paid, if any, and the cost of this writ petition" 2. Heard the learned counsel for the petitioner and the learned counsel for the respondents and perused the materials on record. 3. In addition to reiterating the various contentions urged in the writ petition and referring to the materials on record, the learned counsel for the petitioner in....

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....privilege/right or transferring/ granting the exclusive right or privilege of the State(s) to M/s Khoday India Limited by allowing M/s Khoday India Limited to deal with or carry out the activities relating to manufacture of or distill liquor for human consumption, for consideration termed as 'fee' and the activities provided by State Excise department and other government departments/agencies for which M/s Khoday India Limited had paid the consideration in the form of 'fee', as taxable service in terms of section 65B(44) read with section 65B (51) of the Finance Act, 1994; (ii) M/s.Khoday India Limited, recipient of services, should not be held as the person liable to pay service tax on the taxable services received....

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....Finance (No.2) Act, 2019 clearly indicates that retrospective exemption has been granted in favour of the assessees, including the petitioner, from payment of service tax on service by way of grant of liquor licence. Under these circumstances, in view of the amendment vide Finance (No.2) Act, 2019, vide Act No.23 of 2019 which came into force with effect from 01.08.2019, I am of the considered opinion that the said amendment would enure to the benefit of the petitioner-assessee and consequently, Item Nos.1 to 5 of the impugned show-cause notice at the operative portion of paragraph No.14 of the notice referred to supra deserve to be quashed. 9. Insofar as the remaining Item Nos.6 to 14 of the impugned show-cause notice are concerned, in ....