Samrakshana Property Services Private ... vs The Principal Commissioner Of Service ...
2024 Latest Caselaw 15269 Mad

Madras High Court

Samrakshana Property Services Private ... vs The Principal Commissioner Of Service ... on 7 August, 2024

Bench: R.Suresh Kumar, C.Saravanan

                                                                       W.P.Nos.10765 and 10766 of 2016

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                  DATED : 07.08.2024

                                                      CORAM

                             THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
                                               and
                              THE HONOURABLE MR.JUSTICE C.SARAVANAN

                                        W.P.Nos.10765 and 10766 of 2016 and
                                         W.M.P.Nos.9416 and 9417 of 2016

                Samrakshana Property Services Private Limited,
                705, VII Floor, Spencer Plaza,
                769 Anna Salai,
                Chennai - 600 002.
                Represented by its Authorised Signatory                   ...     Petitioner
                                                                                in both W.Ps

                                                        -Vs-

                1. The Principal Commissioner of Service Tax,
                   Service Tax-I Commissionerate,
                   Newry Towers No.2054-I,
                   II Avenue, Anna Nagar,
                   Chennai - 600 040.

                2. The Secretary (Revenue),
                   Ministry of Finance,
                   Union of India,
                   128-A / North Block,
                   New Delhi.                                             ...     Respondents
                                                                                 in both W.Ps

                COMMON PRAYER : Petition under Article 226 of the Constitution of India,
                praying for issuance of writ of certiorarified mandamus, calling for the
                impugned notice i.e., Show Cause Notice No.109/2015 dated 01.10.2015 and
                Show Cause Notice No.2/2016-ST-1 dated 14.01.2016 issued by the first
                respondent and to quash the same and consequently, forbear the respondents or
https://www.mhc.tn.gov.in/judis
                                                        1/4
                                                                              W.P.Nos.10765 and 10766 of 2016

                their officers from demanding service tax on the reimbursements received by
                the petitioner from its customers towards the costs of diesel fuel.

                                    For Petitioner
                                    in both W.Ps            :      Mr.Dwarakesh Prabhakaran

                                    For Respondents
                                     in both W.Ps           :      Mr.A.P.Srinivas
                                                                   Senior Standing Counsel

                                                      COMMON ORDER

(Order of the Court was made by R.SURESH KUMAR, J.)

These two writ petitions having been transferred to the Hon'ble Supreme

Court vide Transfer Petition (Civil) No(s).501-506 of 2017, which was disposed

of by the order of the Hon'ble Supreme Court dated 20.04.2018. The order of

the Hon'ble Supreme Court reads thus:

"We are inclined to accept the submission made by the counsel for the respondent(s) that the present transfer petitions be also disposed of in the same terms as Transfer Petition (Civil) Nos.1043-1045 of 2017 and Transfer Petition (Civil)Nos.1932-1934 of 2017, in terms of the aforesaid judgment rendered in Civil Appeal No.2013 of 2014 and other connected matters, which reads as under:

"32. These transfer petitions are allowed and the writ petitions mentioned in the prayer clause, which are pending before the High Court of Madras, are transferred to this Court.

33. The transferred writs are also disposed of in terms of the judgment rendered above in Civil Appeal No.2013 of 2014 and other connected matters.

The instant transfer petitions are disposed of in terms of the aforesaid judgment."

https://www.mhc.tn.gov.in/judis

W.P.Nos.10765 and 10766 of 2016

2. In view of the above, nothing survives in these writ petitions as it have

already been disposed of by the said order.

3. Recording the same, these writ petitions are closed. However, there

shall be no order as to costs. Consequently, connected miscellaneous petitions

are closed.

(R.S.K., J.) (C.S.N., J.) 07.08.2024

NCC : Yes / No Index : Yes / No Speaking Order : Yes / No

vji To

1. The Principal Commissioner of Service Tax, Service Tax-I Commissionerate, Newry Towers No.2054-I, II Avenue, Anna Nagar, Chennai - 600 040.

2. The Secretary (Revenue), Ministry of Finance, Union of India, 128-A / North Block, New Delhi.

https://www.mhc.tn.gov.in/judis

W.P.Nos.10765 and 10766 of 2016

R.SURESH KUMAR, J.

and C.SARAVANAN, J.

vji

W.P.Nos.10765 and 10766 of 2016 and W.M.P.Nos.9416 and 9417 of 2016

07.08.2024

https://www.mhc.tn.gov.in/judis