M/S.Life Cell International v. Union Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.02.2020
CORAM
THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE R.SURESH KUMAR W.A.No.798 of 2015 M/s.Life Cell International (P) Ltd., 16/9. Vijayaraghava Road, T.Nagar, Chennai - 600 017 Rep. by its Chief Financial Officer and Authorized Signatory Mr.Suresh Ramamurthy ...
Appellant/ Petitioner Vs.
1.Union of India Rep. by its Secretary to Government, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001.
2.Union of India Rep. by its Secretary to Government Ministry of Health & Family Welfare Department of Health, Nirman Bhawan New Delhi - 110 001.
3.Directorate General of Central Excise Intelligence West Block VIII, Wing No.VI, 2nd Floor, R.K. Puram, New Delhi - 110 066.
4.The Commissioner of Service Tax Newry Towers, No.2054-I, 2nd Avenue 12th Main Road, Anna Nagar, Chennai - 600 040.
...
Respondents/ Respondents Prayer : Appeal filed under Clause 15 of the Letters Patent, against the order passed by the learned Single Judge in W.P.No.672 of 2015 dated 26.03.2015.
Prayer in W.P.No.672 of 2015:
Writ Petition filed under Article 226 of the Constitution of India Praying for issuance of a Writ of Prohibiting the 3rd and 4th from collecting the service tax from the petitioner company for the period from 1.7.2012 to 16.2.2014 as the insertion of entry to Sl.No.2A to notification No. 25/2012-ST dt 20.6.2012 vide amending Notification No.4/2014-ST dt 17.2.2014 was only clarificatory in nature and the activities of the petitioner company had always been exempted as health care service and as has been clarified by the 2nd respondent.
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For Appellant : Mr.Arvind P.Datar Senior Counsel for Mr.N.Viswanathan For RR 1 and 2 : Mr.G.Karthikayan, Additional Solicitor General For RR 3 and 4 : Mr.K.Ravi
JUDGMENT
(Order of the Court was made by DR.VINEET KOTHARI, J.) Learned counsel for the Appellant prays for leave of this Court to withdraw the writ appeal in order to avail the benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Learned counsel for the respondents does not have any objection.
2. Recording the same, this Writ Appeal is dismissed as withdrawn. No costs.
Sd/- Assistant Registrar(CS) //True Copy// Sub Assistant Registrar Sgl To 1.The Secretary to Government, Union of India Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001.
2.The Secretary to Government Union of India Ministry of Health & Family Welfare Department of Health, Nirman Bhawan New Delhi - 110 001.
3.Directorate General of Central Excise Intelligence West Block VIII, Wing No.VI, 2nd Floor, R.K. Puram, New Delhi - 110 066.
4.The Commissioner of Service Tax Newry Towers, No.2054-I, 2nd Avenue 12th Main Road, Anna Nagar,Chennai - 600 040. +1cc to Mr.N.Viswanathan , Advocate SR.No. 15465 W.A.No.798 of 2015 A.SK(25/02/2020) https://hcservices.ecourts.gov.in/hcservices/