TMI Blog2022 (12) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... he rates prescribed under Section 66 of the Finance Act, 1994 on the taxable value under Section 67 of the Finance Act, 1994. Upto 30.06.2012, there were specific definitions for various services and taxable services in Chapter V of the Finance Act, 1994. Service tax on Works Contract Service was introduced in the Finance Act, 1994 with effect from 11.05.2007 and made liable to tax with effect from 01.06.2007 vide Notification No.23/2007-ST dated 22.05.2007 after Section 65(105)(zzzza) came to be introduced in the Finance Act, 1994 vide the Finance Act of 2007. Thus, for the period starting from 01.06.2007 to 30.06.2012, the respective petitioners may have been liable to service tax for the services rendered by them in relation to works contract - In fact, prior to that, a confusion existed in view of levy of service tax on construction service vide Finance (No.2) Act, 2004 with effect from 10.09.2004 as in Section 65(105)(zzzza) read with Section 65(25b) 65(30a) and Section 65(105)(zzzh) read with Section 65(91a) of the Finance Act, 1994 (Chapter V of the Finance Act, 1994). The Hon ble Supreme Court has clarified the position in its judgment in M/S. KONE ELEVATOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, 26523, 26779, 28039, 28042, 28043, 28046, 28930, 28937, 14107, 4644 12149 of 2019 AND W.P.Nos.9114 18424 of 2020 AND W.P.Nos.6717, 6722, 6725, 6867, 6966, 7011, 8213, 8453, 8874, 9077, 10399, 14451, 16714, 7221, 7224, 7327, 7650, 7681, 6714, 6719, 6724, 6860, 6923, 6929, 6961, 7005, 18185, 25217, 16710, 8217, 8452, 8879, 9074, 9080, 9084 10398, 14585, 7172, 7179, 7183, 7325, 7648, 7679, 3627, 4114, 6498, 6652, 6775, 6658, 3637, 4117, 6493, 6641, 6772, 6653 7187 of 2021 AND W.P.Nos.67, 276, 423, 816, 1150, 1287, 5053, 279, 424, 11064, 11069, 11737, 17259, 811, 1155 1281 of 2022 AND W.P.(MD) Nos.14918, 14937, 5158, 14919 14938 of 2018 AND W.P. (MD) Nos.14855, 15134, 15152, 16034, 16045, 16060, 18353, 18948, 18958, 19517, 18954, 13912, 13915, 13925, 13929, 13932, 13920, 13935, 13934, 13940, 15302 18540 of 2020 AND W.P. (MD) Nos.20076, 7243, 9210, 9213, 9216, 9218, 9220, 1783, 2630, 2635, 2637, 3682, 6222, 6228, 6229, 6630, 6234, 6238, 1087, 1119, 1145, 1092, 1100, 1112, 1130, 1633, 1671, 14686, 14687, 20823, 22019, 16495, 16986, 10520, 4777, 1088, 20111, 17364, 3672, 10647, 10649, 11051, 9647, 10480, 1867, 5023, 13188, 14366, 16055, 17923, 21648, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, 9322, 9050, 9053, 1235, 3682, 3684, 3675, 3677, 2732, 2735, 4162, 4163, 9138, 9139, 8389, 8392, 8903, 8906, 5136, 5600, 5601, 5699, 5697, 5839, 5840, 1230, 4327, 4329, 4334, 4336, 4332, 4333, 4338, 4340, 4335, 4337, 4339, 4341, 4342, 4343, 5099, 5100, 6432, 6433, 6438, 6439, 6577, 6578, 4420, 4422, 4421, 4423, 3196, 1790, 8030, 4875, 4878, 4518, 4521, 1848, 1864, 1881, 1882, 1885, 1887, 3649, 3650, 3651, 3654, 4601, 4602, 6540, 6541, 878 880 of 2022 Honourable Mr.Justice S.Vaidyanathan And Honourable Mr.Justice C.Saravanan For the P1, P2 P4 : Mr.S.Rajasekar For the R1 R2 : M/s.R.Hemalatha Senior Standing Counsel For the R3 : Mr.V.Ravi Special Government Pleader COMMON ORDER S.VAIDYANATHAN, J. And C.SARAVANAN, J. By this common, all these 226 Writ Petitions are being disposed of. These Writ Petitions are categorized as follows:- Table No : 1 Challenge to Notification No.6/2015-ST, dated 01.03.2015 Sl. No. W.P.No. 1 W.P.No.21170 of 2019 2 W.P.No.26523 of 2019 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 41 W.P.(MD) No.9213 of 2021 42 W.P.(MD) No.9216 of 2021 43 W.P.(MD) No.9218 of 2021 44 W.P.(MD) No.9220 of 2021 45 W.P.(MD) No.7386 of 2022 46 W.P.(MD) No.7538 of 2022 47 W.P.(MD) No.7767 of 2022 48 W.P.(MD) No.1783 of 2021 49 W.P.(MD) No.2630 of 2021 50 W.P.(MD) No.2635 of 2021 51 W.P.(MD) No.2637 of 2021 52 W.P.(MD) No.3682 of 2021 53 W.P.(MD) No.6222 of 2021 54 W.P.(MD) No.6228 of 2021 55 W.P.(MD) No.6229 of 2021 56 W.P.(MD) No.6234 of 2021 57 W.P.(MD) No.6238 of 2021 58 W.P.(MD) No.1087 of 2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) No.1391 of 2022 96 W.P.No.67 of 2022 97 W.P.No.276 of 2022 98 W.P.No.423 of 2022 99 W.P.No.6717 of 2021 100 W.P.No.6722 of 2021 101 W.P.No.6725 of 2021 102 W.P.No.6867 of 2021 103 W.P.No.6966 of 2021 104 W.P.No.7011 of 2021 105 W.P.No.1185 of 2018 106 W.P.No.24996 of 2019 107 W.P.No.17359 of 2018 108 W.P.No.3627 of 2021 109 W.P.No.4114 of 2021 110 W.P.No.6498 of 2021 111 W.P.No.6652 of 2021 112 W.P.No.6775 of 2021 113 W.P.No.6658 of 2021 114 W.P.No.7179 of 2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -ST 18 W.P.No.279 of 2022 18.10.2021 SCN.No.11/2021-ST 19 W.P.No.424 of 2022 21.10.2021 SCN.No.575/2021-ST 20 W.P.No.6714 of 2021 23.12.2020 SCN.No.05/2020-ST 21 W.P.No.6719 of 2021 28.12.2020 SCN.No.18/2020-ST 22 W.P.No.6724 of 2021 22.12.2020 SCN.No.05/2020-ST 23 W.P.No.6860 of 2021 29.12.2020 SCN.No.04/2020-ST 24 W.P.No.6923 of 2021 24.12.2020 SCN.No.08/2020-ST 25 W.P.No.6929 of 2021 01.03.2015 SCN.No.06/2015-ST 26 W.P.No.6961 of 2021 23.12.2020 SCN.No.07/2020-ST 27 W.P.No.7005 of 2021 21.12.2020 SCN.No.03/2020- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O.No.20/2018-ST 11 W.P.(MD) No.3675 of 2022 12.01.2022 O.I.O.No.12/2022-ST 12 W.P.(MD) No.2087 of 2022 12.01.2022 O.I.O.No.08/2022-ST 13 W.P.(MD) No.11277 of 2022 11.03.2022 O.I.O.No.37/2022-ST 14 W.P.(MD) No.6274 of 2022 08.03.2022 O.I.O.No.104/2022-ST 15 W.P.(MD) No.6275 of 2022 09.03.2022 O.I.O.No.110/2022-ST 16 W.P.(MD) No.3672 of 2021 29.01.2021 O.I.O.No.03/2021-ST 17 W.P.No.18185 of 2021 26.09.2021 O.I.O.No.04/2021-ST 18 W.P.No.25217 of 2021 10.06.2021 O.I.O.No.08/2022-ST Table No : 4 Challenge to Notification No.6, dated 01.03.2015 to Show Cause Notice / Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W.P. (MD) No.14366 of 2021 24.12.2020 SCN.No.12/2020-ST 20 W.P. (MD) No.16055 of 2021 24.12.2020 SCN.No.08/2020-ST 21 W.P. (MD) No.17923 of 2021 28.04.2021 SCN.No.14/2021-ST 22 W.P. (MD) No.21648 of 2021 31.12.2020 SCN.No.73/2020-ST 23 W.P. (MD) No.21649 of 2021 31.12.2020 SCN.No.145/2020-ST 24 W.P. (MD) No.21650 of 2021 31.12.2020 SCN.No.136/2020-ST 25 W.P. (MD) No.21651 of 2021 19.12.2020 SCN.No.81/2020-ST 26 W.P. (MD) No.18540 of 2020 21.10.2020 SCN.No.04/2020-ST 27 W.P.No.7187 of 2021 23.12.2020 SCN.No.46/2020-ST 28 W.P. (MD) No.22811 of 2021 19.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 22.01.2022 O.I.O.No.07/2022-ST 10 W.P. (MD) No.10520 of 2021 16.04.2021 O.I.O.No.09/2021-ST 11 W.P. (MD) No.6597 of 2022 09.11.2021 O.I.O.No.22/2021-ST 12 W.P. (MD) No.8852 of 2022 06.07.2022 O.I.O.No.06/2022-ST 13 W.P. (MD) No.8853 of 2022 10.01.2022 O.I.O.No.42/2022-ST 14 W.P. (MD) No.9216 of 2022 10.01.2022 O.I.O.No.37/2022-ST 15 W.P. (MD) No.4777 of 2021 29.01.2021 O.I.O.No.03/2021-ST 16 W.P. (MD) No.1088 of 2021 20.11.2020 O.I.O.No.19/2020-ST 17 W.P. (MD) No.20111 of 2021 01.10.2021 O.I.O.No.21/2021-ST 18 W.P. (MD) No.15302 of 2020 28.05.2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment for construction of school buildings and etc. Ther services provided by the respective petitioners according to them were exempted from payment of service tax in terms of Entry 12(a), (c) (f) in Mega Exemption Notification No.25/2012-Service Tax, dated 20.06.2012. Relevant portion of the Mega Exemption Notification No.25/2012-Service Tax, dated 20.06.2012, under which, exemption was claimed by the respective petitioners, read as under:- 12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a)a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (c) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate stamp duty, where applicable, had been paid prior to such date. 6. Therefore, the petitioners have challenged the impugned Notification No.6/2015-Service Tax, dated 01.03.2015 seeking to levy service tax for such services provided to the State / Central Government, a Local Authority or a Governmental Authority under the contracts signed after issue of the impugned Notification No.6/2015-Service Tax, dated 01.03.2015. The case of the petitioners, in particular, is that the service tax ought not to have been imposed as the burden of collection has been fastened on the respective petitioners even though the amount has to be collected from the Government and remitted to the Government. 7. In exercise of power conferred under Section 93(1) of the Finance Act, 1994 (Chapter V of the Finance Act, 1994), the Government had granted exemption in the public interest vide Mega Exemption Notification No.25/2012-Service Tax, dated 20.06.2012. The withdrawal of exemption vide the impugned Notification No.6/2015-Service Tax, dated 01.03.2015 should also be in the public interest and there is no public interest involved in withdrawing the above exemption when the impugned Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii. India Cements Ltd. Vs. Commissioner of Central Excise, Trichy-I , 2013 (297) E.L.T. 508 (Mad.) iii. Vadilal Chemicals Ltd. Vs. State of Andhra Pradesh , 2005 (192) E.L.T. 33 (SC) iv. Uniworth Textiles Ltd. Vs. Commissioner of Central Excise, Raipur , 2013 (288) E.L.T. 161 (S.C.) v. Anand Nishikawa Co. Ltd. Vs. Commissioner of Central Excise, Meerut , 2005 (188) E.L.T. 149 (S.C.) vi. Ugam Chand Bhandari Vs. Commissioner of Central Excise, Madras , 2004 (167) E.L.T. 491 (S.C.) vii. Gammon India Ltd. Vs. Commissioner of Central Excise, Goa , 2002 (146) E.L.T. 173 (Tri. - Mumbai) viii. Commissioner Vs. Gammon India Ltd. , 2002 (146) E.L.T. A313 (S.C.) ix. Cement Marketing Corporation of India Vs. Assistant Commissioner of Sales Tax , 1980 (6) E.L.T. 295 (S.C.) 10. It is submitted that under somewhat similar circumstances dealing with the exemption which was withdrawn, the Hon'ble Suprme Court in W.P.I.L. Ltd. case referred to supra , held that such exemptions are clarificatory in nature. A reference was made to the decision of this Court in India Cements Ltd. case referred to supra which followed the above decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 as defined in Section 65B of the Finance Act, 1944. Therefore, no useful purpose will be served by passing the incidence of the tax to Government which is providing services in the negative list. 15. Mr.S.Muthuvenkatraman, the learned counsel for the petitioners in W.P.No.6493 of 2021 and others submitted that some of the petitioners who have rendered services to the persons for whom the services were rendered were non Government Organisations and therefore submits that insofar as those cases are concerned, the petitioners may be relegated to defend their case before the adjudicating authority. 16. Mr.S.Rajasekar, the learned counsel for the petitioners in W.P.No.24996 of 2019 and others, has drawn attention to the decision of the Hon'ble Supreme Court in Dai-Ichi Karkaria Ltd. Vs. Union of India and others , (2000) 4 SCC 57. The main attack is on the public interest involving in withdrawal of exemption. It is submitted that there are no records to substantiate if any public interest at all was involved while issuing the impugned Notification No.6/2015-Service Tax, dated 01.03.2015 withdrawing the exemption in Mega Exemption Notification No.25/2012-Service Tax, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no useful purpose is served by making the petitioners liable to pay service tax as the service tax is a destinationbased tax and ultimately service tax is payable by collecting the same from the recipients of the services. It is submitted that the requirement to collect the service tax from the Government Departments and to remit the same to the Government for whom the work was being executed was arbitrary and therefore liable to be declared as ultravirus. 19. It is submitted that no useful purpose will be served by making the contractors collect the service tax and pay the same to the exchequer. Instead, the amount could have been directed to be collected from the recipients and therefore, the service tax for the services provided by the petitioners should be exempted as the service provided by the recipients is in the negative list in Section 66D of the Finance Act, 1944. 20. It is submitted that the services provided to the various Government agencies are also on a non-commercial basis and therefore services provided to such Government agencies also should be exempted and not subject to tax. It submitted that it is for the above reason Mega Exemption Notification No.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a trade or business of any kind carried on by, or on behalf of, the Government of a State, or any operations connected therewith, or any property used or occupied for the purposes of such trade or business, or any income accruing or arising in connection therewith. (3)Nothing in clause (2) shall apply to any trade or business, or to any class of trade or business, which Parliament may by law declare to be incidental to the ordinary functions of Government. 25. It is submitted that the negative list in Section 66D of the Finance Act was in consonance with Article 289(2) of the Constitution of India and therefore, the demand of service tax is contrary to Article 289 of the Constitution of India also. 26. It is further submitted that no counter affidavit has been filed by the Union of India and only the counter affidavit has been filed by the Commissioner on strength of Letter dated 06.12.2019 bearing reference F.No.280/01/2019-CX.8A of the Central Board of Indirect Taxes and Customs (Legal Cell). It is submitted that Central Board of Indirect Taxes and Customs (CBIC) is merely a statutory Board constituted under the Central Boards of Revenue Act, 1963. Central Board of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to the discrimination aspect of Article 14, and evolved a rule by which subjects could be classified. If the classification was intelligible having regard to the object sought to be achieved, it would pass muster under Article 14's anti-discrimination aspect. Again, Subba Rao, J., dissenting, in Lachhman Dass v. State of Punjab [ Lachhman Dass v. State of Punjab , (1963) 2 SCR 353 : AIR 1963 SC 222] , SCR at p. 395, warned that: (AIR p. 240, para 50) 50 . Overemphasis on the doctrine of classification or an anxious and sustained attempt to discover some basis for classification may gradually and imperceptibly deprive the Article of its glorious content. He referred to the doctrine of classification as a subsidiary rule evolved by courts to give practical content to the said Article. 63. In the pre-1974 era, the judgments of this Court did refer to the rule of law or positive aspect of Article 14, the concomitant of which is that if an action is found to be arbitrary and, therefore, unreasonable, it would negate the equal protection of the law contained in Article 14 and would be struck down on this ground. In S.G. Jaisinghani v. Union of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llows that clauses (4) and (5) of Article 329-A are arbitrary and are calculated to damage or destroy the rule of law. Imperfections of language hinder a precise definition of the rule of law as of the definition of law itself. And the constitutional law of 1975 has undergone many changes since A.V. Dicey, the great expounder of the rule of law, delivered his lectures as Vinerian Professor of English law at Oxford, which were published in 1885 under the title, Introduction to the Study of the Law of the Constitution . But so much, I suppose, can be said with reasonable certainty that the rule of law means that the exercise of powers of Government shall be conditioned by law and that subject to the exceptions to the doctrine of equality, no one shall be exposed to the arbitrary will of the Government. Dicey gave three meanings to rule of law: Absence of arbitrary power, equality before the law or the equal subjection of all classes to the ordinary law of the land administered by ordinary law courts and that the Constitution is not the source but the consequence of the rights of individuals, as defined and enforced by the courts. The second meaning grew out of Dicey's unsoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on may be struck down as being violative of the rule of law contained in Article 14. In a significant passage, Bhagwati, J., in E.P. Royappa v. State of T.N. [ E.P. Royappa v. State of T.N. , (1974) 4 SCC 3 : 1974 SCC (L S) 165] stated: (SCC p. 38, para 85) 85 . The last two grounds of challenge may be taken up together for consideration. Though we have formulated the third ground of challenge as a distinct and separate ground, it is really in substance and effect merely an aspect of the second ground based on violation of Articles 14 and 16. Article 16 embodies the fundamental guarantee that there shall be equality of opportunity for all citizens in matters relating to employment or appointment to any office under the State. Though enacted as a distinct and independent fundamental right because of its great importance as a principle ensuring equality of opportunity in public employment which is so vital to the building up of the new classless egalitarian society envisaged in the Constitution, Article 16 is only an instance of the application of the concept of equality enshrined in Article 14. In other words, Article 14 is the genus while Article 16 is a species. Article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The nature and requirement of the procedure under Article 21 7 . Now, the question immediately arises as to what is the requirement of Article 14: what is the content and reach of the great equalising principle enunciated in this article? There can be no doubt that it is a founding faith of the Constitution. It is indeed the pillar on which rests securely the foundation of our democratic republic. And, therefore, it must not be subjected to a narrow, pedantic or lexicographic approach. No attempt should be made to truncate its all-embracing scope and meaning, for to do so would be to violate its activist magnitude. Equality is a dynamic concept with many aspects and dimensions and it cannot be imprisoned within traditional and doctrinaire limits. We must reiterate here what was pointed out by the majority in E.P. Royappa v. State of T.N. [ E.P. Royappa v. State of T.N. , (1974) 4 SCC 3 : 1974 SCC (L S) 165] , namely, that: (SCC p. 38, para 85) 85 . From a positivistic point of view, equality is antithetic to arbitrariness. In fact equality and arbitrariness are sworn enemies; one belongs to the rule of law in a republic, while the other, to the whim and capr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India , (1978) 1 SCC 248] it was observed that Article 14 strikes at arbitrariness in State action and ensures fairness and equality of treatment. It is thus too late in the day to contend that an executive action shown to be arbitrary is not either judicially reviewable or within the reach of Article 14. The same view was reiterated in Babita Prasad v. State of Bihar [ Babita Prasad v. State of Bihar , 1993 Supp (3) SCC 268 : 1993 SCC (L S) 1076] , SCC at p. 285, para 3 70. That the arbitrariness doctrine contained in Article 14 would apply to negate legislation, subordinate legislation and executive action is clear from a celebrated passage in Ajay Hasia v. Khalid Mujib Sehravardi [ Ajay Hasia v. Khalid Mujib Sehravardi , (1981) 1 SCC 722 : 1981 SCC (L S) 258] : (SCC pp. 740-41, para 16) 16 . The true scope and ambit of Article 14 has been the subject-matter of numerous decisions and it is not necessary to make any detailed reference to them. It is sufficient to state that the content and reach of Article 14 must not be confused with the doctrine of classification. Unfortunately, in the early stages of the evolution of our constitutional law, Article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a v. State of T.N. , (1974) 4 SCC 3 : 1974 SCC (L S) 165] and it was reaffirmed and elaborated by this Court in Maneka Gandhi v. Union of India [ Maneka Gandhi v. Union of India , (1978) 1 SCC 248] where this Court again speaking through one of us (Bhagwati, J.) observed: (SCC pp. 283-84, para 7) 7 . Now the question immediately arises as to what is the requirement of Article 14: what is the content and reach of the great equalising principle enunciated in this article? There can be no doubt that it is a founding faith of the Constitution. It is indeed the pillar on which rests securely the foundation of our democratic republic. And, therefore, it must not be subjected to a narrow, pedantic or lexicographic approach. No attempt should be made to truncate its all-embracing scope and meaning, for to do so would be to violate its activist magnitude. Equality is a dynamic concept with many aspects and dimensions and it cannot be imprisoned within traditional and doctrinaire limits. Article 14 strikes at arbitrariness in State action and ensures fairness and equality of treatment. The principle of reasonableness, which legally as well as philosophically, is an essential e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase to the Director General, Indian Coast Guard, specifically states: The registration charges, stamp duty, service taxes, etc. (if applicable) is the liability of the lessee. 35. The letter dated 30-4-2012, written by the Deputy Inspector General, Chief Staff Officer, to the respondent, in turn, in Para 3( c ) reiterated the same position as that of the sanction letter. The learned Single Judge in dealing with the letter dated 30-4- 2012 has held: ( Bengal Shrachi Housing case [ Bengal Shrachi Housing Dev. Ltd. v. Union of India , 2014 SCC OnLine Cal 10569 : AIR 2014 Cal 145] , SCC OnLine Cal para 12) 12. Turning to the facts of the present case, it appears that Clause 6 extracted supra delineated the respective obligations of the lessor and the lessees. The parties agreed that the rates and taxes primarily leviable upon the occupier would be paid by the Government. That the respondents were not oblivious of their obligation to bear service charge is reflected from the letter dated 30-4-2012. Although the said deed does not specifically refer to service tax, the letter dated 30-4-2012 expressly provides that Government of India had sanctioned the terms and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued under Section 25 of the Act had the effect of suspending the collection of customs duty. It does not make items which are subject to levy of customs duty etc. as items not leviable to such duty. It only suspends the levy and collection of customs duty, etc., wholly or partially and subject to such conditions as may be laid down in the notification by the Government in public interest . Such an exemption by its very nature is susceptible of being revoked or modified or subjected to other conditions. The supersession or revocation of an exemption notification in the public interest is an exercise of the statutory power of the State under the law itself as is obvious from the language of Section 25 of the Act. Under the General Clauses Act an authority which has the power to issue a notification has the undoubted power to rescind or modify the notification in a like manner. From the very nature of power of exemption granted to the Government under Section 25 of the Act, it follows that the same is with a view to enabling the Government to regulate, control and promote the industries and industrial production in the country . Notification No. 66 of 1979 in our opinion, was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier judgments on the issue, which have been heavily relied upon by the assessees, this Court has observed thus: ( Kasinka Trading case [ Kasinka Trading v. Union of India , (1995) 1 SCC 274] , SCC pp. 287-88, para 21) 21 . The power to grant exemption from payment of duty, additional duty, etc. under the Act, as already noticed, flows from the provisions of Section 25(1) of the Act. The power to exempt includes the power to modify or withdraw the same. The liability to pay customs duty or additional duty under the Act arises when the taxable event occurs. They are then subject to the payment of duty as prevalent on the date of the entry of the goods. An exemption notification issued under Section 25 of the Act had the effect of suspending the collection of customs duty. It does not make items which are subject to levy of customs duty, etc. as items not leviable to such duty. It only suspends the levy and collection of customs duty, etc., wholly or partially and subject to such conditions as may be laid down in the notification by the Government in public interest . Such an exemption by its very nature is susceptible of being revoked or modified or subjected to other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a legal fiction. Once it is held that it is open to the Central Government to impose such a condition or to create such a fiction, as the case may be, the condition or the fiction has to be given full effect to. It must be deemed that the ship is imported on the date it is broken-up (as explained herein above) and its value and rate of duty should be determined with reference to such date. By doing this, the duty chargeable by virtue of the exemption notification is not going beyond the statutory duty payable on such deemed date. 34. It is submitted that power to issue Notification includes power to amend. In this connection, a reference was made to the decision of the Hon'ble Supreme Court in Union of India Vs. Aflon Engineering Corporation , (2001) 10 SCC 677, wherein, it was held as under:- 11. The 1971 notification did not elaborate or specify as to what would be regarded as a rigid plastic sheet. In order that there should be no ambiguity as to what is to be categorised as a flexible or rigid material the explanation was inserted in 1978. It is rightly not being contended that the Central Government could not have included the explanation at the time when th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o take such policy decisions. Therefore there is no substance in this contention. 36. It is submitted that since the Parliament had thought it fit to bring several services within the purview of service tax liability, a decision was taken to broaden tax base and to withdraw the exemption. 37. A reference was made to the decision of the Madurai Bench of this Court in T.Krishnan Vs. The Assistant Commissioner of CGST Central Excise, Madurai II Division and others , dated 23.03.2022 in W.P.(MD) Nos.2510 of 2021 etc. batch (authored by one of us). 38. It is submitted that it is not necessary for the Government to establish in each of the cases. In this connection, a reference was made to the decision of the Bombay High Court in Mehta Pharmaceutical Industries Vs. Union of India , 1994 SCC OnLine Bom 790 : (1994) 71 ELT 908, wherein, it was held as under:- 5. The second contention urged by Shri Mehta is that the notification dated August 10, 1984 was issued by Government of India in exercise of powers conferred under Section 25 of the Customs Act and sets out that the exemption was withdrawn in public interest. The learned counsel urged with reference to ground (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evy of service tax in the aforesaid cases and in several other cases and therefore it is not open for the petitioners to state that levy of service tax is unconstitutional or contrary to the Act. 43. Mr.V.Sundareswaran, the learned Special Government Pleader for the Central Government refers to the report of the Comptroller and Auditor General of India, wherein, it has been stated as follows:- 5.3 Other cases As per Sl. No.12(c) of notification dated 20th June 2012, services provided to the Government, a local authority or a governmental authority by way of construction of a structure meant predominantly for use as an educational institution is exempted from levy of service tax. 44. It is submitted that under Section 94(4) of the Service Tax Act (Chapter V of the Finance Act, 1994), every Rule made under this Chapter, Scheme framed under Section 71 and every Notification issued under Section 93 shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te v. State of Maharashtra , (1977) 1 SCC 133 wherein, with regard to presumption that is raised by a recital in the notification, it was held as under: 28. The High Court opined that the presumption of regularity, attached to an order containing a technically correct recital, did not operate in cases in which Section 106 Evidence Act was applicable as it was to the cases before us. We do not think that we can lay down such a broad general proposition. An order or notification, containing a recital, technically correct on the face of it, raises a presumption of fact under Section 114 illustration (e) of the Evidence Act. The well-known maxim of law on which the presumption found in illustration (e) to Section 114 of Evidence Act is: Omnia praesumuntur rite esse acta (i.e. all acts are presumed to have been rightly and regularly done) (emphasis supplied) 10.1.7 The above view with regard to presumption in view of the provisions of the Evidence Act and the maxim 'omnia praesumuntur rite esse acta' i.e. 'all acts are presumed to have rightly and regularly been done' was reiterated in the following judgments: a) Ayaaubkhan Noorkhan Pathan v. State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shtra (1977) 1 SCC 133 10....That test basically is: Was the authority concerned acting within the scope of its powers or in the sphere where its opinion and discretion must be permitted to have full play? Once the court comes to the conclusion that the authority concerned was acting within the scope of its powers and had some material, however meagre, on which it could reasonably base its opinion, the courts should not and will not interfere.... (emphasis supplied) b. State of U.P. v. Hindustan Aluminium Corpn. (1979) 3 SCC 229 at page 246 41. ...................... We have no doubt that the State Government formed its opinion about the necessity and expediency of making the Order for the purpose of maintaining the supply and securing the equitable distribution of energy at a time when that was called for, and this Court cannot sit as a Court of appeal to examine any and every argument in an attempt to show that the opinion of the State Government was vitiated for one fanciful reason or the other. It has to be appreciated that the question whether the reasons which led to the making of the Order were sufficient, was essentially for the State Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r , (2022) 6 SCC 65, wherein, it was held as under:- 30. In State of T.N. v. P. Krishnamurthy [ State of T.N. v. P. Krishnamurthy , (2006) 4 SCC 517] after considering the law laid down by this Court earlier in Indian Express Newspapers (Bombay) [ Indian Express Newspapers (Bombay) (P) Ltd. v. Union of India , (1985) 1 SCC 641 : 1985 SCC (Tax) 121], Supreme Court Employees' Welfare Assn. v. Union of India [ Supreme Court Employees' Welfare Assn. v. Union of India , (1989) 4 SCC 187 : 1989 SCC (L S) 569], Shri Sitaram Sugar Co. Ltd. v. Union of India [ Shri Sitaram Sugar Co. Ltd. v. Union of India , (1990) 3 SCC 223], St. Johns Teachers Training Institute v. NCTE [ St. Johns Teachers Training Institute v. NCTE , (2003) 3 SCC 321 : 5 SCEC 391], Ramesh Chandra Kachardas Porwal v. State of Maharashtra [ Ramesh Chandra Kachardas Porwal v. State of Maharashtra , (1981) 2 SCC 722], Union of India v. Cynamide India Ltd. [ Union of India v. Cynamide India Ltd. , (1987) 2 SCC 720] and State of Haryana v. Ram Kishan [ State of Haryana v. Ram Kishan , (1988) 3 SCC 416], this Court has laid down certain grounds, on which the subordinate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given facts the substantial question at B also does not arise for consideration. 48. As far as the Central Public Works Department Mr.Venkataswamy Babu, the learned Senior Panel Counsel for the respondents submits that the Notice dated 11.01.2017 bearing reference File No.52(1)/2017/PCD/AB/67 issued by Office of the Executive Engineer, Puducherry Central Division, Central Public Works Department is of no relevance. It is submitted that the service tax liability is to be determined in terms of the provisions of the Act and therefore service tax is to be paid by the petitioners and therefore these Writ Petitions are liable to be dismissed. 49. A reference was made to Paragraph No.3 of the counter affidavit filed by the fourth respondent in W.P.Nos.6641, 6652, 6929, 6923, 6961, 6966, 7172, 7325, 7327, 7179, 7005 7011 of 2021, wherein, it has been stated as follows:- 3. I submit that only relation between the petitioner and the Respondent No 4 is by virtue of agreements for various works which are drawn as pe the tenders called by Respondent 4. For all such agreements, the reimbursement of Service Tax is governed by the General Conditions of Contract (GCC) which is a part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er towards service tax is being reimbursed by the State Government, the petitioner cannot be construed as an aggrieved party. If an interim order is granted in this petition, it would operate against the provisions of the Act. Hence, I do not find any merits in the petition. The Writ Miscellaneous Petition in W.M.P.No.1486 of 2018 is dismissed. 52. Aggrieved by the same, the petitioner in W.P.No.1185 of 2018 filed Writ Appeal in W.A.No.756 of 2018 before the Division Bench of this Court. By a Judgment dated 24.04.2018, the Division Bench of this Court had held that the petitioner in W.P.No.1185 of 2018 had made out a prima facie case on merits in their challenge to impugned Notification No.6/2015-Service Tax, dated 01.03.2015 and set aside the interim order of the learned Single Judge dated 20.03.2018. Operative portion of the Judgment dated 24.04.2018 of the Division Bench in W.A.No.756 of 2018 reads as under:- 12. Though, Mr.Rajinish Pathiyil, learned counsel for the 1st respondent submitted that notice dated 30.01.2017, has not been challenged and made objections, for interference, at the interim state, contention of the appellant herein that service tax was never colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture if the challenge to impugned Notification No.6/2015-Service Tax, dated 01.03.2015 fails. 57. Therefore, this Court also shackles the hands of the Authorities from exercising their jurisdiction and restrains them if the challenge the impugned Notification No.6/2015-Service Tax, dated 01.03.2015 is to fail. 58. In this order, we have confined our enquiry to the challenge to the impugned Notification No.6/2015-Service Tax, dated 01.03.2015 alone. 59. In case the challenge to the impugned Notification No.6/2015- Service Tax, dated 01.03.2015 fails, the respective petitioners will have to redress their grievance if any, before the Authority under the Finance Act, 1994, as a more efficacious and an alternate remedy exits before the authorities. Wherever Order-in-Originals have been passed, the concerned petitioner will have to file statutory appeals, if they desire. 60. Wherever, Show Cause Notices have been issued, the respective petitioners will have to answer to the same by participating in the adjudicating mechanism prescribed under the Finance Act, 1994. 61. Wherever, investigations were pending before the institution of these Writ Petitions and letters /communic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious services and taxable services in Chapter V of the Finance Act, 1994. 70. Prior to 01.07.2012, some of the services provided by these petitioners were liable to service tax under the category of works contract as defined in definition of taxable service in Section 65(105)(zzzza) of the Finance Act, 1994 (Chapter V of the Finance Act, 1994). Section 65(105)(zzzza) of the Act read as under:- 65. Definitions (1) (105) taxable service means any service provided or to be provided,- (a) . (zzzza) to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Explanation.- For the purposes of this sub-clause, works contract means a contract wherein,- (i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and (ii) such contract is for the purposes of carrying out,- (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether prefabricated or otherwise, installation of electrical and electronic dev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of section 67, the value of taxable service in relation to services involved in the execution of a works contract (hereinafter referred to as works contract service), referred to in sub-clause (zzzza) of clause (105) of section 65 of the Act, shall be determined by the service provider in the following manner :- (i) Value of works contract service determined shall be equivalent to the gross amount charged for the works contract less the value of transfer of property in goods involved in the execution of the said works contract. Explanation. - For the purposes of this rule, - (a) gross amount charged for the works contract shall not include Value Added Tax (VAT) or sales tax, as the case may be, paid, if any, on transfer of property in goods involved in the execution of the said works contract; (b) value of works contract service shall include, - (i) labour charges for execution of the works; (ii)amount paid to a sub-contractor for labour and services; (iii)charges for planning, designing and architect s fees; (iv)charges for obtaining on hire or otherwise, machinery and tools used for the execution of the works contract; (v) cost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the negative list, on the value under Section 67 of the Finance Act, 1994. Section 66B of the Act reads as under:- Section 66B. Charge of service tax on and after Finance Act, 2012.- There shall be levied a tax (hereinafter referred to as the service tax) at the rate of fourteen percent. on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed. Explanation: For the removal of doubts, it is hereby clarified that the references to the provisions of section 66 in Chapter V of the Finance Act, 1994 (32 of 1994) or any other Act, for the purpose of levy and collection of service tax, shall be construed as references to the provisions of section 66B. 79. Vide Finance Act, 2013 (17 of 2013), the above Explanation to Section 66B of the Act was deleted. Rule 2A of the Service Tax (Determination of Value) Rules, 2006 referred to supra was amended vide Notification No.24/2012-ST dated 06.06.2012, with effect from 01.07.2012 as follows:- 2A. Determination of value of service portion in the execution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e total amount charged for the works contract; Provided that where the amount charged for works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on twenty-five per cent. of the total amount charged for the works contract; Provided that where the amount charged for works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on thirty per cent. of the total amount charged for the works contract: Provided further that in case of works contract for construction of residential units having carpet area up to 2000 square feet or where the amount charged per residential unit from service recipient is less than rupees one crore and the amount charged for the works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on twenty-five per cent. of the total amount charged for the works contract. Provided that where the amount charged for works contract includes the value of goods as well as land or undivided share of land, the service tax shall be payable on thirty per cent. of the total am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in or in relation to the said works contract, under the provisions of CENVAT Credit Rules, 2004. 80. However, the above amendment did not impact the petitioners adversely. The service provided by some of these petitioners were exempted vide Entry 12(a), (c) (f) to the Mega Exemption Notification No.25/2012-ST dated 20.06.2012 with effect from 01.07.2012. 81. Though not relevant, it must be remembered that the most important change brought to the Finance Act, 1944 vide Finance Act, 2012 included a new definition of service introduced for the first time in Section 65B(44) of the Finance Act, 1994 (Chapter V of the Finance Act, 1994, concept of Declared Services and grouping few services under the category of Negative List . 82. The definition of Service in Section 65B(44) of the Finance Act, 1994, reads as under:- 65B. Interpretations :- (1)........ ............ (44) service means any activity carried out by a person for another for consideration, and includes a declared service, but shall not include- (a) an activity which constitutes merely,- (i) a transfer of title in goods or immovable property, by way of sale, gift or in any other mann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er establishment in a non-taxable territory shall be treated as establishments of distinct persons. Explanation 4. - A person carrying on a business through a branch or agency or representational office in any territory shall be treated as having an establishment in that territory; 83. Practically, every activity provided by one person to another person for consideration was a service and was taxable. The above definition itself excluded certain activities from its purview. Thus, only those activities were not service. The definition of service however included declared service . 84. The definition of service included declared service as defined in Section 65B(22) and as enumerated in Section 66E of the Act. Section 65B(22) and Section 66E of the Act read as under:- Declared Service 65B. Interpretation (22) Declared service means any activity carried out by a person for another person for consideration and declared as such under section 66E; 66E. - The following shall constitute declared services, namely:- (a) renting of immovable property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he expression taxable service was defined in Section 65B(51) of the Finance Act, 1994 as services on which service tax is leviable under Section 66B of the Act. 86. Service tax was not payable on those services which are enumerated in the negative list. The services provided by these petitioners were also not in negative list . 87. The expression negative list has been defined in Section 65B(34) of the Finance Act, 1994. Section 66D of the Finance Act, 1994 which enumerates the services in the negative reads as under:- Negative list of services 65B.Interpretations: (34) negative list means the services which are listed in Section 66D; Section 66D: Negative list of services.- The negative list shall comprise of the following services, namely :- (a) services by Government or a local authority excluding the following services to the extent they are not covered elsewhere- i. services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services provided to a person oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectricity transmission or distribution utility; (l) ...... (m)services by way of renting of residential dwelling for use as residence; (n) services by way of- Negative list of services (i) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount; (ii)inter se sale or purchase of foreign currency amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers; (o) service of transportation of passengers, with or without accompanied belongings, by- (i)....... (ii) railways in a class other than- (A) first class; or (B) an air-conditioned coach; (iii) metro, monorail or tramway, (iv) inland waterways; (v) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (vi) metered cabs or auto rickshaws ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categorized under the Negative List in Section 66D of the Finance Act, 1994 (Chapter V of the Finance Act, 1994) as it stood with effect from 01.07.2012. For the purpose of these Writ Petitions, Entry 12(a), (c) (f) in Mega Exemption Notification No.25/2012- Service Tax, dated 20.06.2012 are reproduced below:- 12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a)a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (c) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; (d) canal, dam or other irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d or agreed to be provided by a person involving an aggregator in any manner, the aggregator of the service: Provided that if the aggregator does not have a physical presence in the taxable territory, any person representing the aggregator for any purpose in the taxable territory shall be liable for paying service tax; Provided further that if the aggregator does not have a physical presence or does not have a representative for any purpose in the taxable territory, the aggregator shall appoint a person in the taxable territory for the purpose of paying service tax and such person shall be liable for paying service tax. (B) in relation to service provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,- (I) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (II)any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (III)any co-operative society established by or under any law; (IV)any dealer of excisable goods, who is registered under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, the person in India who complies with sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) with respect to such goods; (F) in relation to services provided or agreed to be provided by way of:- (a) renting of a motor vehicle designed to carry passengers, to any person who is not engaged in a similar business; or (b) supply of manpower for any purpose or security services; or (c) service portion in execution of a works contract, by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as a body corporate, located in the taxable territory, both the service provider and the service recipient to the extent notified under sub-section (2) of section 68 of the Act, for each respectively. (G) in relation to any taxable service other than online information and database access or retrieval services provided or agreed to be provided by any person which is located in a non-taxable territory and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, any person located in taxable territory representing such service provider for any purpose in the taxable territory shall be the person liable for paying service tax: Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, if the service provider does not have a physical presence or does not have a representative for any purpose in the taxable territory, the service provider may appoint a person in the taxable territory for the purpose of paying service tax and such person shall be liable for paying service tax: Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by any person located in the taxable territory, person receiving such services shall be deemed to be located in the taxable territory if any two of the following non contradicto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letion, fitting out, repair, maintenance, renovation, or alteration in respect of the following were exempted:- (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) 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; 102. While granting the above exemptions, it was made clear that the exemption will be available only for the contracts entered into prior to 01.03.2015 and on which appropriate stamp duty, wherever applicable had been paid prior to such date. It was further made clear that nothing contained in the above Entry would apply on or after 01.04.2020. 103. It is perhaps in this context, a Clarification was issued by the Public Works Department of Pondicherry on 11.01.2017 which has been referred to supra . 104. Though the above Notification was to remain in force upto 01.04.2020, the fact remains that d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r his/her affairs in consonance with the law. Further, prior to 01.07.2012, itself w.e.f. 10.09.2004, these petitioners were exposed to service tax and w.e.f. 01.06.2007, for service, the service tax liability was confirmed on service provided in relation to works contract. 110. Therefore, these petitioners cannot claim any concession based on the alleged ignorance. Cursory glance of some of the Show Cause Notices issued to the petitioners which have been challenged in the Writ Petitions in Table Nos.2 4 indicates that they are assessees not only under the provisions of the Income Tax Act, 1961 but also under the Tamil Nadu Value Added Tax Act, 2006 and Puducherry Value Added Tax Act, 2007. Apart from the above, some of these petitioners failed to register and pay service tax for the services rendered by them to the Government Authorities. 111. Withdrawal of exemption in public interest is a matter of policy. Courts cannot find fault with the policy decisions of the Government for all times to come, irrespective of the satisfaction of the Government that a change in the policy was necessary in public interest and therefore, the challenge to the Notification or the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty on parts of power-driven pumps used in the factory premises for manufacture of power-driven pumps and to clarify the position, the subsequent notification dated 25-4-1994 was issued. This is also clear if one reads both Notifications Nos. 46/94 dated 1-3-1994 and 95/94 dated 25-4-1994. They read thus: Table S. No. Chapter/Heading No. or Sub- Heading No. Description of goods Rate Condition (1) (2) (3) (4) (5) 1. 84.13 Power-driven pumps primarily designed for handling water, namely - Nil (a) Centrifugal pumps (horizontal or vertical pumps); (b) Deep tubewell turbine pumps; (c) Submersible pumps; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals deserve to be allowed and are allowed accordingly. Deposit, if any, made by the appellant in pursuance of the order passed by the authorities below will be refunded to it. In the facts and circumstances of the case, however, there shall be no order as to costs.'' 114. However, this is not the case here. Exemption was withdrawn and re-introduced with certain conditions on to those contracts signed before the cut-off date. The exemption is confined to a specific category of contracts entered before 01.03.2015. Therefore, it cannot be said that the impugned Notification is arbitrary. 115. A special provision for exemption in certain cases relating to the construction of Government Building was also recognized under Section 102 of the Finance Act, 2016 which reads as under:- 102. (1) Notwithstanding anything contained in section 66B, no service tax shall be levied or collected during the period commencing from the 1st day of April, 2015 and ending with the 29th day of February, 2016 (both days inclusive), in respect of taxable services provided to the Government, a local authority or a Governmental authority, by way of construction, erection, commissioning, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espective 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 102 of the Finance Act, 2016 read with Notification 9/2016-ST, dated 01.03.2016. Similarly, it is open for the petitioners to establish that a part of the demand was time barred in terms of Section 73 of the Finance Act read with Rule 7 of Service Tax Rules, 1994. It is open for the petitioners to make representations to the respective Departments of the Government to reimburse the tax by applying the principle contained in Section 64-A of the Sale of Goods Act, 1930. 120. Therefore, it cannot be said that the petitioners are remediless. They can certainly file a suit to recover the amount from the person who engaged their services by invoking principles in Section 64A of the Sale of Goods Act, 1930. 121. In the light of the above, the challenge to the impugned Notification No.6/2015-Service Tax, dated 01.03.2015 fails. Consequently, the challe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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