1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 01.03.2011 CORAM: THE HONOURABLE Mr.JUSTICE N.PAUL VASANTHAKUMAR and THE HONOURABLE Mr.JUSTICE R.SUBBIAH W.A.(MD)Nos.241 to 246 of 2011 M.Meenakashisundaram ...Appellant/Petitioner in WA. No. 241 OF 2011 R. Thangaraj ...Appellant/Petitioner in WA. No. 242 OF 2011 M. Kathirvel ...Appellant/Petitioner in WA. No. 243 OF 2011 T. Palaniappan ...Appellant/Petitioner in WA. No. 244 OF 2011 P. Theethapillai ...Appellant/Petitioner in WA. No. 245 OF 2011 V. Muthusamy ...Appellant/Petitioner in WA. No. 246 OF 2011 Vs. 1.The Union of India, Rep.by the Secretary Government of India, Department of Revenue, Ministry of Finance, North Block, New Delhi. 2.Superintendent of Central Excise (prev.), Dindigul I Division, Mengles Road, Dindigul 624 001. ...Respondents /Respondents in all WA'a Prayer: Appeals in WA(MD)Nos. 241 to 246 of 201 filed under Clause 15 of the Letters Patent, against the order of this Court dated 21.10.2010 in W.P.No.12604 to 12609 of 2010 respectively. PRAYER IN WP(MD)Nos. 12604 to 12609 of 2010: Writ Petition filed under article 226 of the consitution of India, praying to issue a Writ of Certiorari, calling for the records relating to the proceedings passed by the 2nd Respondent in 1. C. No.V/11/09/2009/Prev/Vol.I, dated: 30.04.2010 2. C. No.V/11/09/2009/Prev/Vol.I, dated: 30.04.2010 3. C. No.V/11/09/2009/Prev/Vol.I, dated: 07.06.2010 4. C. No.V/11/09/2009/Prev/Vol.I, dated: 30.04.2010 5. C. No.V/11/09/2009/Prev/Vol.I, dated: 30.04.2010 6. C. No.V/11/09/2009/Prev/Vol.I, dated: 30.04.2010 For Appellants : Mr.B.Raveendran For Respondents : Mr.R.Aravindan, Senior Standing Counsel https://hcservices.ecourts.gov.in/hcservices/ 2 COMMON JUDGMENT Judgment of the Court was delivered by N.PAUL VASANTHAKUMAR,J. These Writ Appeals are filed against the common order made in W.P. (MD)No.12604, 12605, 12606, 12607, 12608, 12609 of 2010 dated 21.10.2010, wherein, the appellants have questioned the demand/initiation of proceedings in respect of service tax for road repair work. 2.While sitting singly one of us (N.P.V.,J.) disposed of a batch of Writ Petitions in W.P.Nos.9922 of 2009 etc., dated 14.09.2010 and the said order was followed by the learned Single Judge in the impugned judgment in W.P.(MD)No.12604, 12605, 12606, 12607, 12608, 12609 of 2010 dated 21.10.2010. The order passed by one of us (N.P.V.,J.) in W.P.No.9922 of 2009 etc., batch dated 14.09.2010 was challenged by some of the road repairing contractors in W.A.Nos.35 to 43 of 2011 and the First Bench of the Principal Bench dismissed the Writ Appeals by observing as follows: "2.The appellants/writ petitioners re road contractors and they are engaged in the work of laying new roads and are also doing the job of patch work. They were served with the show cause notices for payment of service tax as required under Section 65(64) of the Finance Act, 1994. The appellants/petitioners claimed exemption from paying service tax in relation to the management, maintenance or repair of roads during the period when the said work was done, on the basis of Notification No.23 of 2009, service tax, dated 27.07.2009. However, instead of satisfying the authority concerned by filing the show cause, the appellants directly moved this Court, challenging the show cause notices. The learned single Judge, after considering various provisions of the Finance Act, as also the facts involved in the writ petitions, disposed of the writ petitions with a direction to the appellants/petitioners to move the authority concerned and satisfy their case that they are exempted from payment of service tax in view of the aforesaid Notification. While disposing of the Writ petitions, the learned single Judge made it clear that any finding recorded or any opinion expressed by him in the impugned judgment will not in any way prejudice the case of the appellants/petitioners. 3.In the aforesaid premises, we fully agree with the view taken by the learned single Judge. These appeals are, therefore, disposed of. We, however, make it clear that in the event the appellants file show cause, the authority concerned shall look into the matter and pass a reasoned order as to whether the appellants are entitled to get the exemption claimed by them under the aforesaid Notification. As prayed, two weeks time is allowed to the appellants for filing their objections/show cause to the notices issued by the authority concerned. There shall be no order as to costs. Consequently, M.P.No.1 of 2011 in W.A.No.35 of 2011 and M.P.Nos.1 and 2 (8 Nos.) each in W.A.Nos.36 to 43 of 2011 are closed." https://hcservices.ecourts.gov.in/hcservices/ 3 3.The learned counsel for the appellants fairly submits that these Writ Appeals may be disposed of in terms of the said order. Consequently, the Writ Appeals are dismissed on similar lines as it has been disposed of in Writ Appeal in W.P.Nos.35 to 43 of 2011. The appellants are permitted to submit their objections within a period of 2 weeks from the date of receipt of a copy of this order. No costs. SD ASST REGISTRAR ( CO ) /TRUE COPY/ SUB ASST REGISTRAR nbj To 1.The Secretary, The Union of India, Government of India, Department of Revenue, Ministry of Finance, North Block, New Delhi. 2.The Superintendent of Central Excise (prev.), Dindigul I Division, Mengles Road, Dindigul 624 001. 1CC TO THE SPL. GOVT PLEADER SR: 11014: 6CC TO M/S. B. RAVINDERAN, ADVOCATE, SR: 10570: 1CC TO M/S. R. ARAVINDAN, ADVOCATE, SR: 10645: DM:2011:MARCH:03: W.A.(MD)Nos.241 to 246 of 2011 01.03.2011 3P:11CC'S https://hcservices.ecourts.gov.in/hcservices/