IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 21.6.2005 CORAM: THE HONOURABLE MR.MARKANDEY KATJU, THE CHIEF JUSTICE AND THE HONOURABLE MR. JUSTICE F.M.IBRAHIM KALIFULLA W.P. Nos.19356 to 19358 of 2001, 3507, 3508 and 4632 of 2002, 2745, 3031, 32596, 32813 to 32817, 39211 and 39212 of 2003 and 1422 and 1423 of 2004 and W.P.M.P. Nos.3788 of 2003 in WP 3031/2003, 47456 of 2003 in WP 39211/2003, 39750 to 39754 of 2003 in WP Nos.32813 to 32817/2003 and 1518 of 2003 in WP 1422/2003 M.Suganthi ..Petitioner in W.P.No. 19356 of 2001 Thirumurthy Bus Transport Rep.by it Managing Partner, Rajagopal Pollachi ..Petitioner in W.P.No. 19357 of 2001 K.Mahalingam ..Petitioner in W.P.No. 19358 of 2001 S.K.Transport represented by its Managing Partner,Palani ..Petitioner in W.P.No. 3507 of 2002 N.Subramanian ..Petitioner in W.P.No. 3508 of 2002 Tvl.Vaigai Bus Transports, Represented by its Managing Partner, Palani ..Petitioner in W.P.No. 4632 of 2002 M/S Pavai Alloys & Steels (P) Ltd., Rep. By the Managing Director, Namakkal District. ..Petitioner in W.P.No. 2745 of 2003 https://hcservices.ecourts.gov.in/hcservices/ M/S Goyal Ispat Limited, Rep. By its Director, Sri.G.L.Kothari ..Petitioner in W.P.No. 3031 of 2003 M/S Virgo Polymer(India) Limited, Rep.by its Manager Administration, Saligramam, Chennai-600 093. ..Petitioner in W.P.No. 32596 of 2003 M/S Vijay Transport (Firm) rep.by its Partner R.Sathiya Reddiar, Thuraiyur ..Petitioner in W.P.No. 31813 of 2003 K.Vadivel Prop.Vijayakumar Bus Service, Thuraiyur ..Petitioner in W.P.No. 32814 of 2003 Kathiravan Roadways(firm) rep. By its Managing Partner, K.M.Rengasamy, Thuraiyur ..Petitioner in W.P.No. 32815 of 2003 S.L.Ramalingam S.L.R.Bus Service, Thuraiyur ..Petitioner in W.P.No. 32816 of 2003 R.Saravanan ..Petitioner in W.P.No. 32817 of 2003 Indra Cotton Mills Private limited, Jagampet Gardens, Chromepet Chennai-600 044 Repd. By its Managing Director, C.T.A.L.Alagappa Chettiar ..Petitioner in W.P.Nos. 39211,39212/03,1422 and 1423 of 2004 -Vs- https://hcservices.ecourts.gov.in/hcservices/ The Asst. Commissioner of Central Excise, Pollachi Division, Pollachi. ..Petitioner in W.P.Nos. 19356 to 19358/2001 The Asst.Commissioner, Office of the Asst.Commissioner, of Central Excise, No.30,Mangles Road, Dindigul-624 001. ..Petitioner in W.P.Nos. 3507,3508 and 4632/02 1.The Union of India, rep. By the Secretary Ministry of Finance, Dept of Revenue, Govt. of India, North Block, New Delhi-110 001. 2.The Asst.Commissioner of Central Excise, Salem II Division, Subramaniapuram, Salem-5 3.The Superintendent of Central Excise, Rasipuram. ..Petitioner in W.P.No. 2745/2003 1.The Union of India, rep. By its Secretary to Govt., Ministry of Finance, Department of Revenue, North Block,New Delhi. 2.The Deputy Commissioner of Central Excise, Villupuram Division, Villupuram-605 602 3.The Superintendent of Central Excise, Chengleput Range, Chengleput, Kancheepuram District. ..Petitioner in W.P.No. 3031/2003 1.Union of India,through its Secretary, Dept. of Revenue, Ministry of Finance, Sansad Marg, New Delhi https://hcservices.ecourts.gov.in/hcservices/ 2.Commissioner of Central Excise(Appeals) 121/6,Uthamar Gandhi Salai, Chennai-34 3.The Asst.Commissioner of Central Excise, Chengalpattu Division, 130/B Mudichur Road, West Tambaram, Chennai-45 ..Respondent in W.P. 32596/2003 Deputy Commissioner,, Office of the Deputy Commissioner, of Central Excise, Central Excise II Division, Tiruchirapalli. ..Respondent in WP.Nos.32813 to 32817/03. 1) The Union of India, rep. by the Secretary to Govt., Department of Revenue, Ministry of Finance, North Block, New Delhi 110 001. 2) The Addl. Commissioner of Central Excise, Service Tax Cell - Chennai IV, Commissionerate, 692, MHU Complex, Anna Salai, Chennai 35. 3) The Superintendent of Central Excise, Service Tax Cell, Chennai IV, Commissionerate, 692, MHU Complex, Anna Salai, Chennai 35. ..Respondents in WP.Nos.39211, 39212/03, 39212/03, 1422 and 1423/2004. Mr. M. Krishnappan ..Advocate for the petitioners in WP.Nos.19356 TO 19358/01. Mr.M. Palani ..Advocate for the petitioners in WP.Nos.3507, 3508 and 4632/02, 32813 to 32817/03. Mr.S.Sivanandam ..Advocate for the petitioner in WP.No.2745/03. Mr.K.Jayachandran ..Advocate for the petitioner in WP.No.3031/03. Mr.R. Sashidharan ..Advocate for the petitioner in WP.No.32596/2003. https://hcservices.ecourts.gov.in/hcservices/ Mr.R.S.Pandiaraj ..Advocate for the petitioners in WP.Nos.39211, 39212/03, 1422 and 1423/2004. Mr.S.Manikumar ..Senior Central Govt. Standing counsel for Respondents in WP.Nos.19356 to 19358/01, 3507, 3508 and 4632/02. Mr.K.Veeraraghavan ..Addl. Central Govt. Standing Counsel for Respondent in WP.No.2745/03, 3031, 32596, 32813 to 32817/03 39211, 39212/03, 1422 and 1423/2004. 1. Petitions filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari calling for the records relating to the proceedings of the Respondent dated 27.9.2001 made in C.No.IV/16/46/2000 ST. quash the same (in WP.Nos.19356 to 19358/2001) 2. Calling for the records relating to the proceedings of the Respondent dated 28.11.2001 in C.No.IV/16/302/2001 STU and quash the same (in WP.No.3507 and 3508/2002, 4632/2002) 3. To issue Writ of declaration or any other appropriate Writ or order declaring that Sections 116 and 117 of Chapter V of Finance Act 2000 (Act 10 of 2000) amending the Chapter V of Finance Act 1994 (Act 32 of 1994) and Validating Sub Clauses (xii) and (xvii) of Clause (d) of Sub Rule (1) of rule 2 of Service Tax Rules 1994 are unconstitutional, ultra vires of basic structure of service Tax Act itself levying service tax on the user of service in so far as petitioners are concerned. (in WP.No.2745 of 2003 and WP.No.3031 of 2003). 4. Declaring the provisions of Section 158 of Chapter V of the Finance Act 2003 to be ultra vires the Constitution of India in so far as it seeks to retrospectively make the person availing of the services provided by goods Transport Operators and clearing and forwarding Agents liable to file returns and pay services Tax (in WP.No.32596/2003) 5. To issue of Writ of Certiorari calling for the records of the respondent herein, made in C.No.IV/16/49/2002 S.Tax order in Original No.150/2003 dated 9.10.2003 (in WP.Nos.32813 to 32817/2003). 6. Calling for the records relating to the issue of Notice No.C.No.IV/16/3/2003 DATED 16.1.2003 IN (WP.No.39211 of 2003) and C.No.IV/16/7/2003 dated 20.01.2003 (in WP.No.1422 of 2004) issued by the 2nd Respondents quash the same. 7. To issue a Writ of Declaration to declare Sections 113 and 116 of Finance Act 2000 in (WP.No.39212 of 2003) and 116 and 117 of the Finance Act 2000 in (WP.No.1423 of 2004) as invalid, unconstitutional, arbitrary and illegal. https://hcservices.ecourts.gov.in/hcservices/ COMMON ORDER (Order of the Court was made by The Hon'ble Chief Justice.) In these cases the facts are covered by the decision of the Supreme Court in GUJARAT AMBUJA CEMENTS LTD. VS. UNION OF INDIA, (2005) 4 SCC 214. Following the said decision, these Writ Petitions are dismissed. No costs. Consequently the connected WPMPs. are also dismissed. Sd/- Asst. Registrar. /true copy/ Sub Asst. Registrar. ns. To 1. The Asst. Commissioner of Central Excise, Pollachi Division, Pollachi. 2. The Asst.Commissioner, Office of the Asst.Commissioner, of Central Excise, No.30,Mangles Road, Dindigl-624 001. 3.The Secretary, Union of India, Ministry of Finance, Dept of Revenue, Govt. of India, North Block,New Delhi-110 001. 4.The Asst.Commissioner of Central Excise, Salem II Division, Subramaniapuram, Salem-5 5.The Superintendent of Central Excise, Rasipuram. https://hcservices.ecourts.gov.in/hcservices/ 6.The Deputy Commissioner of Central Excise, Villupuram Division, Villupuram-605 602 7.The Superintendent of Central Excise, Chengleput Range, Chengleput, Kancheepuram District. 8.The Commissioner of Central Excise(Appeals) 121/6, Uthamar Gandhi Salai, Chennai 34. 9. The Asst. Commissioner of Central Excise, Chengalpattu Division, 130/B, Mudichur Road, West Tambaram, Chennai 45. 10. The Deputy Commissioner,, Office of the Deputy Commissioner of Central Excise, Central Excise II Division, Tiruchirapalli. 11. The Addl. Commissioner of Central Excise, Service Tax Cell - Chennai IV, Commissionerate, 692, MHU Complex, Anna Salai, Chennai 35. 12. The Superintendent of Central Excise, Service Tax Cell, Chennai IV, Commissionerate, 692, MHU Complex, Anna Salai, Chennai 35. + 1 CC to Mr. S.Sivanandam, Advocate SR NO 25133 + 1 CC to Mr. S. Manikumar, Advocate SR NO 25253 + 2 CCs to Mr. R.S.Pandyaraj, Advocate SR NO 25098, 25099 + 6 CCs to Mr.K.Veeraraghavan, Advocate SR Nos.25151 to 25154, 25298, 25299 + 8 CCs to M/s.M. Palani, Advocate SR Nos.25208 to 25215 W.P. Nos.19356 to 19358 of 2001, 3507, 3508 and 4632 of 2002, 2745, 3031, 32596, 32813 to 32817, 39211 and 39212 of 2003 and 1422 and 1423 of 2004 ak, je(co) Typed and compared by gp,bp,kaa/8.7. https://hcservices.ecourts.gov.in/hcservices/