Tidel Park Limited v. The Superintendent Of Service
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 05.08.2020
CORAM
THE HONOURABLE MR. JUSTICE M.S. RAMESH W.P.Nos.7977 & 7978 of 2008 and M.P.Nos.1 & 1 of 2008 and W.M.P.Nos.31481 & 31484 of 2019 Tidel Park Limited, No:4 Rajiv Gandhi Salai, Taramani, Chennai-600 113.
Rep., by its Managing Director, Mr.P.Shanmugasundaram.
...Petitioner in both WPs
Vs 1.The Superintendent of Service Tax-Group 1 Service Tax Commissionerate, Chennai.
2.The Office of the Commissioner of Service Tax Service Tax Commissionerate, 692, MHU Complex, Nandanam, Chennai-600 035.
3.The Assistant Commissioner of Service Tax, Chennai-II Division, 459 Anna Salai, Teynampet, Chennai-60 018.
...Respondents in both WPs
PRAYER in W.P.No.7977 of 2008: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Declaration declaring that the levy of Service Tax on the petitioner in respect of the electricity charges paid by the clients (tenants) in respect of energy supplied by the Electrical Energy Provider (Tamil Nadu Electricity Board) is illegal, unconstitutional and violative of the provisions of the Finance Act 1994 and constitution of India.
PRAYER in W.P.No.7978 of 2008: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus calling for the records of the first respondent culminating in the letter dated 19.02.2008 issued by the first respondent from the office of the second respondent and quash the same and forbear the respondents from levying Service Tax on the electricity charges paid by the clients (tenants) of the petitioner in respect of the energy supplied by the Electrical Energy provider (Tamil Nadu Electricity Board to the petitioner) For Petitioner : Mr.S.Ramasubramaniam For Respondent : Mrs.Hema Muralikrishnan COMMON ORDER Today, the matter is called through video conferencing. By consent of both the parties, the writ petitions are taken up for final disposal.
2. The learned counsel for the petitioner seeks permission of this Court to withdraw these writ petitions and he has also forwarded an e-mail to that effect dated 01.08.2020.
3. Recording the e-mail dated 01.08.2020 filed by the petitioner, both the Writ Petitions stand dismissed as withdrawn. No costs. Consequently, the connected miscellaneous petitions are closed.
Sd/- Assistant Registrar(ADI-MDU) //True Copy// Sub Assistant Registrar hvk To 1.The Superintendent of Service Tax-Group 1 Service Tax Commissionerate, Chennai.
2.The Office of the Commissioner of Service Tax Service Tax Commissionerate, 692, MHU Complex, Nandanam, Chennai-600 035.
3.The Assistant Commissioner of Service Tax, Chennai-II Division, 459 Anna Salai, Teynampet, Chennai-60 018.
W.P.Nos.7977 & 7978 of 2008 and M.P.Nos.1 & 1 of 2008 and W.M.P.Nos.31481 & 31484 of 2019 SS(CO) CB(12/10/2020)