M/S.Sri Chidambaram & Co., v. Union Of India, Ministry Of

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 M/s. Sri Chidambaram and Co.

203, 1st Floor, Angappa Naicken Street Chennai - 600 001.

Petitioner in Rep. By its Partner G.Velmurugan.

.. W.P.No.20832 of 2016 M/s. Adarsh Shipping and Services Jaiswal Complex, No.230-232 Lingh Chetti Street, Chennai - 600 001. Petitioner in Rep. By its Partner D.Deveandran.

.. W.P.No.40707 of 2016 Vs.

1. Union of India Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001 Rep. By its Secretary.

2. The Central Board of Excise and Customs Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001 Rep. By its Chairman.

3. The Commissioner of Service Tax (Appeals-I) Newry Towers, 2054/1, II Avenue 12th Main Road, Anna Nagar Respondents Chennai - 600 040.

.. in both W.Ps Common 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 Petitioners :

Dr.S.Krishnanandh in both W.Ps For the Respondents Mr.A.P.Srinivas in both W.Ps :

Senior Standing Counsel COMMON ORDER (Order of the Court was made by R. SURESH KUMAR, J.) The prayer sought in these writ petition is for a writ of declaration, to declare Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 as ultra vires and unlawful.

2. It is submitted by learned counsel appearing for both sides that the issue raised in these writ petitions has already been decided by the Delhi High Court in the matter of Intercontinental Consultants & Technocrats Pvt. Ltd. vs. Union of India1, which has been affirmed by the Hon'ble Supreme Court in the case of Union of India vs. Intercontinental Consultants and Technocrats Pvt. Ltd.2 on 07.03.2018.

3. We also incidentally followed the said orders and disposed of W.P.Nos.40508 and 40701 of 2016 by our order dated 07.11.2024. In that view of the matter, since the issue is fully covered by the aforesaid decision, which we have also followed, we are inclined to dispose of these writ petitions also in the same lines. 1 2013 (29) S.T.R. 9 (Del.) 2 2018 (10) G.S.T.L. 401 (S.C.)

4. Accordingly, both these writ petitions stand disposed of. There shall be no order as to costs. Consequently, W.M.P.Nos.17851 & 34704 of 2016 are closed.

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

1. The Secretary Union of India Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

2. The Chairman The Central Board of Excise and Customs Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

3. The Commissioner of Service Tax (Appeals-I) Newry Towers, 2054/1, II Avenue 12th Main Road, Anna Nagar Chennai - 600 040.

R. SURESH KUMAR, J.

AND C. SARAVANAN , J.

(drm) 20.11.2024