TaxTMI 
TaxTMI 
2023 (1) TMI 807
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce S.Srimathy For the Petitioner : Mr.Raja Karthikeyan For the R1 and 4 to 8 : Mr.P.Thilak Kumar Government Pleader For the R2 and 3 : Mr.N.Dilip Kumar Senior Standing Counsel assisted by Mr.K.Prabhu Junior Standing Counsel For the R1 and 4 to 7 : Mr.M.Siddharthan Additional Government Pleader COMMON ORDER This writ petition in W.P.(MD)No.24535 of 2022 is filed for writ of Certiorarified Mandamus, to call for the records pertaining to the impugned notification No.6/2015 - Service Tax, dated 01.03.2015, published in Government of India Gazette Extraordinary Part II Section 3, Sub-section (i) No. 120 on 01.03.2015 and to quash the same and all orders / proceedings issued pursuant to the same and consequently, 1st respondent to grant exe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted 01.03.2015. Hence, the 2nd respondent initiated Service Tax Assessment for the works contractor from 01.10.2014 to 30.06.2017 till the implementation of GST Act. The withdrawal of notification is against the principles of levying and collecting of taxes. Hence, the notification was challenged in several writ petitions questioning the jurisdiction and authority of the respondents. Initially, there was an interim stay for collection of service tax until the validity of the impugned notification is decided. In the mean time, the respondents passed the assessment order. Hence, challenging the assessment order, the present writ petition is filed. 4.The impugned notification is challenged raising various grounds. The Learned Counsel for the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., dated 30.11.2022, dismissed the said batch of writ petitions with certain observations. The relevant portion of the order is extracted hereunder: "118. The petitioners have to pay the respective service tax and recover the same from their clients namely, the Government Departments. As mentioned elsewhere in this order, the principles contained in Sale of Goods Act, 1930, will apply and it is open for the respective petitioners to press for such relief by applying the above principles to their cases. 119. Therefore, it is open for the petitioners to reply to the impugned Show Cause Notices and meet out the allegations contained in the impugned Show Cause Notices and take advantage of the benefit given by the Parliament, vide Section 10....
X X X X Extracts X X X X
X X X X Extracts X X X X
....efund of tax already paid by the petitioner also cannot be countenanced as these petitioners are liable to tax. Therefore, wherever the Orders-in-Original have been passed, the respective petitioners are given liberty to file statutory appeal before the Appellate Authority subject to the compliance of the other requirements of pre-deposit the amount as is contemplated under Section 35F of the Central Excise Act, 1944 as made applicable to the Finance Act, 1994, within a period of thirty (30) days from the date of receipt of a copy of this order. 124. Subject to the above, the appeals to be filed by the respective petitioners shall be entertained by the Appellate Authority before whom the appeals are to be filed by the respective petitione....