2025 (11) TMI 375

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....2, 7833, 8840, 8842, 8890, 8945, 8996, 9027, 9108, 6283, 7841, 8824, 8832, 9639, 9826, 10030, 16512, 16513, 9120 of 2022 - -<br>Service Tax<br>Honourable Dr. Justice Anita Sumanth And Honourable Mr. Justice C. Kumarappan For the Petitioner : Mr. S. Renganathan For the Respondents : Mr. K. Maharajan Central Government Standing Counsel COMMON ORDER Dr. ANITA SUMANTH, J. Memo of adoption with cost for one set within one week from today. 2. This is a batch of 26 writ petitions (excluding W.P.(MD)Nos. 22327, 22328, 22915 & 22942 of 2022) where the prayer is for a writ of declaration that Notification No.9/2016-ST, dated 01.03.2016 is violative of Articles 14 and 245 of the Constitution of India read with Section 93 of the Finan....

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....m or other irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or (f) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause 44 of section 65 B of the said Act. 4. Vide Notification No.6/2015-ST, dated 01.03.2015, the exemption granted earlier stood rescinded with effect from 01.04.2015. Sensing an anomaly, the impugned Notification No.9/2016 came to be issued on 01.03.2016 restoring the exemption granted with effect from 01.03.2015 itself except that a condition was inserted to state that the restoration of exemption would be available only in those cas....

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....mposed in Notification No.9/2016-ST, dated 01.03.2016 is concerned. 9. In fact, Notification No.9/2016 is beneficial to assesses insofar as it restores the exemption granted in Notification No.25/2012- ST, dated 20.06.2012. The imposition of a condition falls solely within the realm of policy of the State and there is nothing arbitrary or malafide in the selection of the cut off date being 01.03.2015. 10. Hence, the Notification with the condition has to be upheld, reiterating, as noted by the Bench earlier, with advent of Goods and Services tax with effect from 2017, the present questions remain largely academic today. 11. The challenge to Notification No.9/2016-ST, dated 01.03.2016 and the imposition of condition, are repelled an....