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Madras High CourtWP/11393/2016dismissed

Samrakshana Property Services v. The Principal Commissioner Of

2024-11-20Honourable Mr Justice R. Suresh Kumar,Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20.11.2024 CORAM :

THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN Samrakshana Property Services Pvt. Ltd.

705, VII Floor, Spencer Plaza 769 Anna Salai, Chennai - 600 002 Rep. By its Authorized Signatory.

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Petitioner 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 Prayer: Petition filed under Article 226 of the Constitution of India, seeking for a writ of Declaration, to declare Rule 5(1) of the Service Tax (Determination of Value) rules 2006 as ultra vires and unlawful. For the Petitioner :

Mr.D.Dwarakesh Prabhakaran For the Respondents :

Mr.A.P.Srinivas Senior Standing Counsel

ORDER

(Order of the Court was made by R. SURESH KUMAR, J.) It is brought to our notice by the learned counsel appearing for both sides that the very same writ petition stood transferred to

the Hon'ble Supreme Court of India in Union of India & Anr. vs. M/s.Trinitys Clearing and Shipping Agencies etc. in Transfer Petition (Civil) Nos.504 to 507 of 2017 and was also disposed by order dated 20.04.2018. In support of the said contention, the learned counsel has also produced the copy of the said order dated 20.04.2018, which is reproduced hereunder:-

2. In view of the aforesaid developments, nothing survives in the present writ petition. Hence, the writ petition stands dismissed. There shall be no order as to costs. Consequently, W.M.P.Nos.9852 & 9853 of 2016 are closed.

(R.S.K., J.) (C.S.N, J) 20.11.2024 drm 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.

R. SURESH KUMAR, J.

AND C. SARAVANAN , J.

(drm) 20.11.2024