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TMI Blog2023 (1) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... ands disposed of. W.P.(C) 948/2018 3. The petitioner has filed the present petition inter-alia praying as under: "A) issue a Writ of certiorari/ mandamus or any other appropriate Writ/ order/ direction against the Respondents by quashing impugned provisions of section 66D(k) of the Finance Act, 1994 (reproduced in para 7 of writ petition) and the impugned Notification No. 32/201 0-Service Tax, dated 22-6-2010 (reproduced in para 6 of writ petition) by declaring that same lack legislative competency, ultra vires to the Finance Act, 1994 and transgress the provisions and the power granted under the Constitution of India, hence unconstitutional; B) issue a Writ of certiorari/ mandamus or any other appropriate Writ/ order/ direction decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 as ultra-vires to the Constitution of India. 5. Section 66Dk of the Act reads as under: "SECTION 66D. Negative list of services.- The negative list shall comprise of the following services, namely :- ....... (k) transmission or distribution of electricity by an electricity transmission or distribution utility;" 6. In terms of Section 66B of the Act, services other than the services specified in the negative list are chargeable to tax. Thus, clause (k) of 66D postulates that the services relating to transmission or distribution of electricity by an electricity transmission or distribution utility are not be exigible to service tax under the provisions of Section 66D of the Act. Clearly, the said clause cannot be construed to mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act (or Section 65 B of the Act). According to the petitioner, the levy of tax on sale of electricity would be ultra-vires to the Constitution of India. 11. The petitioner manages a mall. The petitioner receives supply of 4000 KV from the electricity distribution company for Non-Domestic High Tension on 11 KVA for its own use at the given premises (Plot no.67, DLF Industrial Area, Najafgarh Road, Delhi-110015 - hereafter the Mall). The petitioner has entered into agreements with various shop owners / licensees in the said mall and makes available the electricity on sub meter basis. The petitioner claims that the charges received from various shop keepers are essentially towards service charges as well as for the purchase of the electr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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