Writ Petition Nos. 41125/10 & 45470/11

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IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 15TH DAY OF APRIL 2013

BEFORE

THE HON’BLE MR.JUSTICE RAM MOHAN REDDY

WRIT PETITION NOS. 41125/10 & 45470/11 (T-RES)

C/W

41278/10 & 45461/11; 41282/10 & 45472/11

41281/10 & 45471/11; 41283/10 & 45469/11;

41284/10 & 45463/11

41280/10 & 45467/11; 41279/10 & 45464/11

41289/10 & 45466/11; 41287/10 & 45459/11

41286/10 & 45460/11; 41285/10 & 45458/11

41127/10; 41277/10 & 45465/11

41118/10 & 45468/11

38821/10 & 5125-43/11; 795/11

34563/10 & 36646/10 & 40139/10

30500-30503/10 & 30624-626/10

30343/10 & 32269-84/10

30345/10 & 32241-59/10

33036-33037/10; 2554/11; 40831/10

37054-37056/10; 35077/10; 40797/10

41120/10; 11355/11;

35443/10 & 44555/12 A /W MISC .W.6542/11

796/11; 2992/11 & 5144-5166/11

26202-26216/10 & 26688-26717/10

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22067/10 & 28064-65/10; 33258/10

22920/10; 38862-38866/10

19512/10; 39139/10; 35967/10; 22917/10

22918/10; 26225/10; 31371/10; 29554/10;

30273/10; 27388/10 & 41501-41502/10

21809/10; 12830/11; 17731-17734/11

35241/10; 38309/09; 12176/10

15396-15397/09; 12177/10; 12178/10

13153/09; 21807/10 & 22315/10; 21808/10

8216/11; 8217/11; 26991/11; 35146/10

12947/11; 41313/11;41796-41798/11

34410/10; 47269/11 & 47427-430/11

1549-1550/11; 26226/10

W P NOS . 41125/10 & 45470/11 (T-RES)

BETWEEN

1. VIR RETAIL PRIVATE LIMITED HAVING ITS REGISTERED OFFICE AT NO.107, INDUSTRIAL SUBURB, II STAGE YESHWANTHPUR, BANGALORE – 22 REP. BY ITS DIRECTOR MR. NITIN MANDHANA

2. MR. M. SRINIVAS S/O. MUNISHAMANNA AGED ABOUT 36 YEARS DOOR NO. 56, OPP. SIGMA TECHNOLOGY PARK VARTHUR MAIN ROAD RAMOGONDANHALLI, WHITEFIELD BANGALORE - 66 ... PETITIONERS

(BY SRI. UDAY SHANKAR R M, ADV. FOR P1 SMT. CHETHANA A. GANGAL, ADV. FOR P2)

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AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI – 110001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TAX COMMISSIONERATE 16/1, S.P.COMPLEX, LALBAGH ROAD BANGALORE – 27

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV, DIVISION III SERVICE TAX COMMISSIONERATE 16/1, S.P.COMPLEX, LALBAGH ROAD BANGALORE – 27

4. MRS. N. VISHALAKSHI W/O. H.N.RUDRAPRASAD AGED ABOUT 53 YEARS NO.51/20, OSBORNE ROAD BANGALORE – 42

5. MR. LACHMAN MAHTANI S/O. LATE KUNDNMAL MAHTANI AGED ABOUT 63 YEARS NO.50, 1 ST FLOOR, CUBBON ROAD CIVIL STATION BANGALORE-1

6. MS. SANA MOUAZZAM JAN D/O. MOUAZZAM JAM AGED ABOUT 21 YEARS NO. 84, BENSON CROSS ROAD BENSON TOWN, BANGALORE – 46

7. MS. YASMIN MEMON, ADULT

8. MR. HANIF MEMON, ADULT NO. 7 & 8 ARE R/A. NO. 105 MEMON COLONY, OPP. MASJID AJWA ROAD, BARODA – 19

9. MR. BABU BHAI S/O. DESAI PATEL, ADULT

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10. MRS. NEELA BEN W/O. MR. BABU BHAI, ADULT

11. MR. AKASH S/O. MR. BABU BHAI, ADULT

NOS. 9 TO 11 ARE R/A. LAL DARWAZA VILLAGE BHAI LEE TALUK & DIST. VADODRA

12. MR. KEEMATI LAL S/O. LATE JAGAT RAM, ADULT

13. MRS. SAVITA LAL W/O. MR. KEEMATI LAL, ADULT

NOS. 12 & 13 ARE R/A. NO. 21 PUSHPA MARKET, LAJPAT NAGAR – II NEW DELHI – 110024

14. CITY MALL DEVELOPERS PVT. LTD. REGD. OFFICE AT A-7 ANUPAM NAGAR, RAIPUR CITY TAHSIL & DISTRICT RAIPUR CHHATISGARH, REP. BY ITS DIRECTOR

15. SAHARA INDIA COMMERCIAL CORPORATION LTD. REGD. OFFICE AT SAHARA INDIA SADAN 2-A, SHAKESPEARE SARANI KOLKATA, REP. BY ITS DIRECTOR

16. CINEMAX INDIA LTD. HAVING REGD. OFFICE AT NO. 215 ATRIUM 10 TH FLOOR OPP. DIVINE SCHOOL JB NAGAR, ANDHERI EAST MUMBAI – 400059 REP. BY ITS DIRECTOR

17. PHOOLCHAND MAHESHWARI ADULT, SHOP NO. G-28 DINDAYAL CITY MALL, MIB ROAD GWALIOR ... RESPONDENTS

(BY SRI.N R BHASKAR, CGSC FOR R1-3 RESPONDENTS 4 TO 13, 15 & 16 – SERVED SMT. CHETHANA A. GANGAL, ADV. FOR R14 R17 – DELETED V/O DT. 27/7/2012)

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THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT 2010 [ACT NO.14/10] AS FAR AS THE PETITIONER IS CONCERNED [AS PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF [FINANCE ACT 2010] VIDE ANN-A.

WP S. 41278/10 & 45461/11

BETWEEN

1. AVINASH WEAVING MILLS PVT LTD HAVING ITS REGISTERED OFFICE AT NO.107, INDUSTRIAL SUBURB II STAGE, YESHWANTHPUR BANGALOER 22, REP.B Y ITS AUTHORISED SIGNATORY MR GOVINDLAL MANDHANA.

2. M/S MANDHANA EXPORTS A 9 MIDC MIRAJ BLOCK MIRAJ 416 410, MAHARASTRA. REP. BY MR. MR GOVINDLAL MANDHANA.

... PETITIONERS (BY SRI. UDAYA SHANKAR R M, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI 110 001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSONER OF SERVICE TAX COMMISSIONERATE NO.16/1, S P COMPLEX, LALBAGH RAOD, BANGALORE 27

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV DIVISION III SERVICE TAX COMMISSIIONERATE NO.16/1, SP COMPLEX, LALBAGHR OAD, BANGALORE 27

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... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-3) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT, 2010 (ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AD PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010)- ANNEXURE A.

WP S. 41282/10 & 45472/11

BETWEEN

1. NEETA WEAVING MILLS PVT LTD HAVING ITS REGISTERED OFFICE AT NO.107, INDUSTRIAL SUBURB, II STAGE, YESHWANTHPUR, BANGALORE-560022 REPRESENTED BY ITS AUTHORISED SIGNATORY MR.GOVINDLAL MANDHANA

2. M/S MANDHANA EXPORTS A 9 MIDC MIRAJ BLOCK MIRAJ 416 410, MAHARASTRA. REP. BY MR. MR GOVINDLAL MANDHANA. ... PETITIONERS

(BY SRI. UDAY SHANKAR R M, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TRACK, SERVICE TAX COMMISSIONERATE, 16/1, S.P.COMPLEX, LALBAGH ROAD, BANGALORE-560027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV, DIVISION III,

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SERVICE TAX COMMISSIONERATE, NO.16/1, SP COMPLEX, LALBAGH ROAD, BANGALORE-560027 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-3)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT 2010 (ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE- A.

WP S. 41281/10 & 45471/11

BETWEEN

1. KAVITA WEAVING MILLS PVT LTD REGD OFFICE AT NO.107, INDUSTRIAL SUBURB, II STAGE YESHWANTHPUR, BANGALORE 560022 REP BY ITS AUTHORISED SIGNATORY GOVINDLAL MANDHANA

2. M/S MANDHANA EXPORTS A 9 MIDC MIRAJ BLOCK MIRAJ 416 410, MAHARASTRA. REP. BY MR. MR GOVINDLAL MANDHANA.

... PETITIONERS (BY SRI. UDAY SHANKAR R M, CGSC)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE 16/1, S P COMPLEX, LALBAGH ROAD BANGALORE 560 027

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3. SUPERINTENDENT OF SERVICE TAX GROUP XXV DIVISION III SERVICE TAX COMMISSIONERATE NO.16/1, SP COMPLEX, LALBAGH ROAD BANGALORE 560 027 ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT 2010 (ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE- A; AND ETC.

WPS. 41283/10 & 45469/11

BETWEEN

1. NIHARIKA WEAVING MILLS PVT LTD HAVING ITS RGISTERED OFFICE AT NO.107, INDUSTRIAL SUBURB II STAGE, YESHWANTHPUR BANGALORE-560022 REP. BY ITS AUTHORISED SIGNATORY MR GOVINDLAL MANDHANA

2. M/S MANDHANA EXPORTS A 9 MIDC MIRAJ BLOCK MIRAJ 416 410, MAHARASTRA. REP. BY MR. MR GOVINDLAL MANDHANA.

... PETITIONERS (BY SRI. UDAY SHANKAR R M, ADV. )

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI-110001

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2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TA SERVICE TAX COMMISSIONERATE 16/1, S P COMPLEX LALBAGH ROAD BANGALORE-560027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV, DIVISION III SERVICE TAX COMMISSIONERATE NO.16/1, SP COMPLE LALBAGH RAOD BANGALORE-560027 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-3)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT 2010 (ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE- A; AND ETC.

WP S. 41284/10 & 45463/11

BETWEEN

1. NIRMALA HOSIERIES MILLS PVT LTD REGD OFFICE AT NO.107, INDUSTRIAL SUBURB, II STAGE YESHWANTHPUR, BANGALORE 560022 REP BY ITS AUTHORISED SIGNATORY GOVINDLAL MANDHANA

2. M/S MANDHANA EXPORTS A 9 MIDC MIRAJ BLOCK MIRAJ 416 410, MAHARASTRA. REP. BY MR. MR GOVINDLAL MANDHANA.

... PETITIONERS (BY SRI. UDAY SHANKAR R M, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY

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MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE 16/1, S P COMPLEX, LALBAGH ROAD BANGALORE 560 027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV DIVISION III SERVICE TAX COMMISSIONERATE NO.16/1, SP COMPLEX, LALBAGH ROAD BANGALORE 560 027 ... RESPONDENTS

(BY SRI. PRAMOD, ADV. FOR R1-3)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT, 2010 (ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010)-ANNEXURE A.

WP S. 41280/10 & 45467/11

BETWEEN

1. AHAAN TEXTILES PVT LTD HAVING ITS REGISTERED OFFICE AT NO.107, INDUSTRIAL SUBURB, II STAGE, YESHWANTHPUR, BANGALORE 560022, REP. BY ITS AUTHORISED SIGNATORY MR GOVINDLAL MANDHANA

2. M/S MANDHANA EXPORTS A 9 MIDC MIRAJ BLOCK MIRAJ 416 410, MAHARASTRA. REP. BY MR. MR GOVINDLAL MANDHANA. ... PETITIONERS

(BY SRI. UDAY SHANKAR R M, ADV.)

AND

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1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TA SERVICE TAX COMMISSIONERATE, 16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE 560 027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV, DIVISION III, SERVICE TAX COMMISSIONERATE, NO.16/1, SP COMPLEX, LALBAGH ROAD, BANGALORE 560027 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-SLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT, 2010 (ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE- A.

WP S. 41279/10 & 45464/11

BETWEEN

1. ABHAY WEAVING MILLS PVT LTD REGD OFFICE AT NO.107, INDUSTRIAL SUBURB, II STAGE YESHWANTHPUR, BANGALORE 560022 REP BY ITS AUTHORISED SIGNATORY GOVINDLAL MANDHANA

2. M/S MANDHANA EXPORTS A 9 MIDC MIRAJ BLOCK MIRAJ 416 410, MAHARASTRA. REP. BY MR. MR GOVINDLAL MANDHANA.

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... PETITIONERS

(BY SRI. UDAY SHANKAR R M, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE 16/1, S P COMPLEX, LALBAGH ROAD BANGALORE 560 027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV DIVISION III SERVICE TAX COMMISSIONERATE NO.16/1, SP COMPLEX, LALBAGH ROAD BANGALORE 560 027 ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1-3)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT, 2010 (ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010)-ANNEXURE A.

WP S. 41289/10 & 45466/11

BETWEEN

1. VEDANT WEAVING MILLS PVT LTD HAVING ITS REGD OFFICE AT NO 107, INDUSTRIAL SUBURB, II STAGE, YESHWANTHPUR, BANGALORE 560 0022 REP BY ITS AUTHORISED SIGNATORY GOVINDALAL MANDHANA

2. M/S. MANDHANA EXPORTS A-9, MIDC, MIRAJ BLOCK

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MIRAJ – 416410, MAHARASHTRA REP. BY MR. GOVINDLAL MANDHANA ... PETITIONERS

(BY SRI. UDAY SHANKAR R M, ADV. FOR P1 SMT. CHETHANA M. GANGAL, ADV. FOR P2)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TA SERVICE TAX COMMISSINERATE 16/1 S P COMPLEX, LALBAGH ROAD, BANGALORE 560027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV DIVISION III SERVICE TAX COMMISSIONERATE, NO 16/1 SP COMPLEX, LALBAGH ROAD, BANGALORE 56027 ... RESPONDENTS

(BY SRI. N. R. BHASKAR, CGSC FOR R1-3)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT, 2010 (ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010)-ANNEXURE A.

WP S. 41287/10 & 45459/11

BETWEEN

1. SIDDHANT SPINNING & WEAVING MILLS PVT LTD REGD OFFICE AT NO.107, INDUSTRIAL SUBURB, II STAGE YESHWANTHPUR, BANGALORE 560022 REP BY ITS AUTHORISED SIGNATORY GOVINDLAL MANDHANA

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2. M/S.MANDHANA EXPORTS A-9, MIDC MIRAJ BLOCK MIRAJ 416 410 MAHARASTRA REP BY MR. GOVINDLAL MANDHANA ... PETITIONERS

(BY SRI. UDAY SHANKAR R M, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE 16/1, S P COMPLEX, LALBAGH ROAD BANGALORE 560 027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV DIVISION III SERVICE TAX COMMISSIONERATE NO.16/1, SP COMPLEX, LALBAGH ROAD BANGALORE 560 027

... RESPONDENTS (BY SRI. N R BHASKAR, CGSC FOR R1-3)

WP S. 41286/10 & 45460/11

BETWEEN

1. SNEHA TEXTILES MILLS PVT LTD HAVING ITS REGD OFFICE AT NO.107, INDUSTRIAL SUBURB, II STAGE

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YESHWANTHPUR, BANGALORE 560022 REP BY ITS AUTHORISED SIGNATORY GOVINDLAL MANDHANA

2. M/S.MANDHANA EXPORTS A-9, MIDC MIRAJ BLOCK MIRAJ 416 410, MAHARASTRA REP BY MR. GOVINDLAL MANDHANA ... PETITIONERS

(BY SRI. UDAY SHANKAR R M, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE 16/1, S P COMPLEX, LALBAGH ROAD BANGALORE 560 027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV DIVISION III SERVICE TAX COMMISSIONERATE NO.16/1, SP COMPLEX, LALBAGH ROAD BANGALORE 560 027 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-3)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT 2010 (ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE- A.

WP S. 41285/10 & 45458/11

BETWEEN

- 16 -

1. SAVITA TEXTILES MILLS PVT LTD REGD OFFICE AT NO.107, INDUSTRIAL SUBURB, II STAGE YESHWANTHPUR, BANGALORE 560022 REP BY ITS AUTHORISED SIGNATORY GOVINDLAL MANDHANA

2. M/S.MANDHANA EXPORTS A-9, MIDC MIRAJ BLOCK MIRAJ 416 410, MAHARASTRA REP BY MR. GOVINDLAL MANDHANA ... PETITIONERS

(BY SRI. UDAY SHANKAR, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE 16/1, S P COMPLEX, LALBAGH ROAD BANGALORE 560 027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV DIVISION III SERVICE TAX COMMISSIONERATE NO.16/1, SP COMPLEX, LALBAGH ROAD BANGALORE 560 027 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-3)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT, 2010 (ACT NO. 14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010)- ANNEXURE A.

W.P. 41127/10

- 17 -

BETWEEN

1. VIVA RETAIL PRIVATE LIMITED HAVING ITS REGISTERED OFFICE AT NO.107, INDUSTRIAL SUBURB, II STAGE, YESHWANTHPUR, BANGALORE 560022, REPRESENTED BY ITS DIRECTOR MR NITIN MANDHANA

2. MR MOHIT NARANG, ADULT

3. MRS VANITA MARANG, ADULT BOTH ARE R/AT PLOT NO.D-4, MIDC, SATPUR, NASIK ... PETITIONERS

(BY SRI. UDAY SHANKAR, ADV. FOR P1 SMT. CHETHANA A. GANAGAL, ADV. FOR P2 & P3)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TAX, COMMISSIONERATE 16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE 560027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV, DIVISION III, SERVICE TAX COMMISSIONERATE, NO.16/1, LALBAGH ROAD, SP COMPLEX, BANGALORE 560027

4. H MOHAN CHAND AGED 30 YEARS S/O HARICHAND SANTOSH NO.549 NEW NO.20, K S NARASIMHA SWAMY ROAD, 7TH MAIN, 50 FT ROAD CROSS, HANUMANTH NAGAR, BANGALORE 560019

- 18 -

5. MR K N MEHABOOB ALI AGED 56 YEARS S/O LATE K NABI SAHEB SHOP NO.19, GIRI APARTMENT COMPLEX, 45TH CROSS, 100 FT ROAD, JP NAGAR II PHASE, BANGALORE 560078

6. MR JAYAKEERTHI AGED 63 YEARS S/O LATE A SUBBARAYAPPA NO.341, 3RD CROSS, 8TH MAIN, 4TH BLOCK, KORAMANGALA, BANGALORE 560034

7. M/S APOLLO HOSPITALS NO.154/11, OPP IIM, BANNERGHATTA, ROAD, BANGALORE 560076 REP BY ITS DIRECTOR

8. M/S SHAHA BUILDERS OFFICE AT NO.1/42, SWAYAMBHU , RAJWADA, SANGLI 416416

9. MRS PINKI MISHRA ADULT

10. MR RAJENDRA MISHRA, ADULT NO. 9 & 10 ARE R/AT NO.503, BUILIDNG NO.B-2 GANGA SATELITE, WANAWADI, PUNE 411040 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-3 SMT. CHETHANA A. GANAGAL, ADV. FOR R4 – 6 SRI. S.V.JOGA RAO, ADV. FOR R7 SRI. B.R.VISWANATH, ADV. FOR R5 R8 – SERVED R9 & R10 – DISPENSED WITH V/O DT. 12/12/2011)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB- CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT 2010 (ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE-A.

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WP S. 41277/10 & 45465/11

BETWEEN

1. ABHIJIT WEAVING MILLS PVT LTD REGD OFFICE AT NO.107, INDUSTRIAL SUBURB, II STAGE YESHWANTHPUR, BANGALORE 560022 REP BY ITS AUTHORISED SIGNATORY GOVINDLAL MANDHANA

2. M/S.MANDHANA EXPORTS A-9, MIDC MIRAJ BLOCK MIRAJ 416 410, MAHARASTRA REP BY MR. GOVINDLAL MANDHANA ... PETITIONERS

(BY SRI. UDAY SHANKAR, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE 16/1, S P COMPLEX, LALBAGH ROAD BANGALORE 560 027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV DIVISION III SERVICE TAX COMMISSIONERATE NO.16/1, SP COMPLEX, LALBAGH ROAD BANGALORE 560 027 ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1-3)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT 2010 (ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES

- 20 -

ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANNEXURE- A.

WP S. 41118/10 & 45468/11

BETWEEN

1. INDUS FILA LIMITED HAVING ITS REGD OFFICE AT NO 107, INDUSTRIAL SUBURB YESHWANTHPUR BANGALORE 22 REP BY ITS EXECUTIVE DIRECTOR MR SHASHIKANTH MANDHANA

2. MR K RAJAKUMAR S/O M KESHAVAN AGED 37 YEARS NO 1, Z BLOCK 12TH STREET, ANNA NAGAR, CHENNAI 600 040 ... PETITIONERS

(BY SRI. UDAY SHANKAR, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TA COMMISSIONERATE, 16/.1 S P COMPLEX, LALBAGH ROAD, BANGALORE 560027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV DIVISION III SERVICE TAX COMMISSIONERATE NO 16/1 LALBAGH ROAD, SP COMPLEX BANGALORE 560027

4. MR G N RAO S/O G RAMA RAO AGED ABOUT 75 YEARS R/AT SENA VIHAR FLAT # 228G, KAMMANAHALL MAIN ROAD, KALYANAGAR P.IO BANGALORE 560 043

- 21 -

5. M/S. RNS INDUSTRIES NO 21, D-2, RNS PLAZA, III PHASE PEENYA INDUSTRIAL AREA BANGALORE 560058 REP BY PARTNER N SREENIVASA

6. MS VEENA GIRIDHAR RAJANI W/O GIRIDHAR RAJANI AGED 57 YEARS NO 338, A-Z, INDUSTRIAL ESTATE LOWER PAREL, MUMBAI 400 013 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-3)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE(6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT, 2010 (ACT NO. 14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 29 TO 32 OF (FINANCE ACT 2010) VIDE ANEX-A.

WP S. 38821/10 & 5125-43/11

BETWEEN

M/S V A G EXPORTS PVT LTD NO.70, MISSION ROAD, BANGALORE 27 REP. BY ITS MANAGING DIRECTOR MR RAJENDRA J HINDUJA ... PETITIONER

(BY SRI. HARISH R, ADV.)

AND

THE COMMISSIONER OF SERVICE TAX 16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE 27 ... RESPONDENT (BY SRI. N R BHASKAR, CGSC)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI & QUASH THE IMPUGNED SHOW-CAUSE NOTICE DT.15.7.10, VIDE ANN-A ISSUED BY THE RESPONDENT & FURTHER MAY BE PLEASED

- 22 -

TO DECLARE THAT LEVY OF SERVICE TAX ON RENTAL INCOME IS UNCONSTITUTIONAL & CONSEQUENTLY QUASH SECTION 65(105) (zzzz) OF THE FINANCE ACT 1994.

W.P. 795/11

BETWEEN

M G KESHAVA AGED 60 YEARS S/O LATE SRI. M D GANGADHAR MAJOR, NO. 29/2, 2ND MAIN, C K CHANNAPPA GARDEN MISSION ROAD CROSS BANGALORE ... PETITIONER

(BY SRI. HARISH R, ADV.)

AND

1. THE ASSISTANT COMMISSIONER OF SERVICE TAX DIVISION III, 16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE - 27

2. UNION OF INDIA MINISTRY OF INDIA SHRAMA SHAKTI BHAVAN NEW DELHI REP. BY ITS SECRETARY ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED SHOW-CAUSE NOTICE DATED 13/18.10.2010 AT ANNEXURE A ISSUED BY THE RESPONDENT AND FURTHER MAY BE PLEASED TO DECLARE THAT LEVY OF SERVICE TAX ON RENTAL INCOME IS UNCONSTITUTIONAL AND CONSEQUENTLY QUASH SECTION 65 (105)(zzzz) OF THE FINANCE ACT, 1994.

WP S. 34563/10 & 36646/10 & 40139/10

BETWEEN

M/S MANGALORE GANESH BEEDI WORKS NO.12/1, I FLOOR VINOBA ROAD,

- 23 -

MYSORE 570 005 KARNATAKA. REP. BY G.SHENOY, PARTNER ... PETITIONER

(BY SRI. K S RAVI SHANKAR, ADV.)

AND

1. UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE, CENTRAL BOARD, OF EXCISE AND CUSTOMS REP. BY ITS SECRETARY NORTH BLOCK, NEW DELHI 110 001

2. THE COMMISSIONER OF CENTRAL EXCISE ST & EOU DIVISION, NEW SAYYAJI ROAD, MYSORE 570 021 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC )

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE RETROSPECTIVE AMENDMENT AND VALIDATING PROVISION IN SECTION 76(A)(6)(H) AND SECTION 77 OF THE FINANCE ACT, 2010 IS UNCONSTITUTIONAL AND ULTRA VIRES IN SO FAR AS PETITIONER; AND ETC.

WP S. 30500-30503/10 & 30624-626/10

BETWEEN

1. SHREE REALTORS PRIVATE LIMITED A CO INCORPORATED UNDER THE CO. ACT,1956 AND HAVING ITS REGD OFFICE AT VASWANI VICTORIA, NO.30, VICTORIA ROAD, BANGALORE 560047, REPRESENTED BY ITS DIRECTOR, MR ARUN ADVANI

2. MR ARUN ADVANI AGED 41 YEARS NO.3B3, REGENCY PLACE, NO.7, RICHMOND ROAD, BANGALORE 560025

- 24 -

3. MR H THIPPA REDDY AGED 68 YEARS S/O H M HANUMA REDDY

4. MRS KAMALAMMA AGED 58 YEARS W/O MR THIPPA REDDY 5. MR T MURALIDHAR AGED 40 YEARS S/O MR THIPPA REDDY

6. MR T VIJAY KUMAR AGED 38 YEARS S/O MR THIPPA REDDY

7. MR T. UMASHANKAR AGED 35 YEARS S/O MR THIPPA REDDY

PETITIONERS 3 TO 7 ARE VASWANI VICTORIA, NO.30, VICTORIA ROAD, BANGALORE 560047 REP BY THEIR POWER OF ATTORNEY HOLDER MR ARUN ADVANI ... PETITIONERS

(BY SRI. VIVEK HOLLA, ADV. )

AND

1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE NORTH BLOCK,LOK NAYAK BHAVAN, NO.1, NEW DELHI 110 001

2. JOINT SECRETARY, TAX RESEARCH UNIT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001

3. CENTRAL BOARD OF EXCISE AND CUSTOMS CONSTITUTED UNDER THE PROVISIONS OF CENTRAL BOARD OF REVENUES ACT, 1963 HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI 110 001

4. COMMISSIONER OF SERVICE TAX HAVING ITS OFFICE AT CUSTOMS & CENTRAL EXCISE BUILDING,

- 25 -

INFANTRY ROAD, BANGALORE 560 001 ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECALRE THAT THE IMPUGNED PROVISIONS, VIZ., SECTION 65(90A) READ WITH SECTION 65(105)(zzzz), SECTION 76(A)(6)(H) AND SECTION 77, OF THE FINANCE ACT, 1994 AS AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT, 2008 AND FINANCE ACT, 2010; AND ETC.

WPS. 30343/10 & 32269-84/10

BETWEEN

M/S BARISTA COFFEE COMPANY LTD A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT NO.55, COMMUNITY CENTRE, BASANT LOK MARKET, VASANT VIHAR, NEW DELHI-110 057 REP. BY ITS AUTHORISED SIGNATORY MR BLISSON ANTONY ... PETITIONER

(BY SRI. YASHIR ALI, ADV.)

AND

1. THE UNION OF INDIA THROUGH THE SECRETARY MINISTRYF OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001

2. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT THE 9TH FLOOR PIRAMAL CHAMBERS, JIJIBHOY LANE PAREL(EAST), MUMBAI-400012

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK

- 26 -

NEW DELHI-110 001 REPRESENTED BY ITS SECRETARY

4. COMMISSIONER OF CENTRAL EXCISE BANGALORE COMMISSIONERATE P.B.NO.5400, CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE-560001

5. THE BARTON CENTRE OWNER’S ASSOCIATION HAVING ITS OFFICE AT NO.84, M.G.ROAD, BANGALORE-560001 REPRESENTED BY ITS AUTHORISED SIGNATORY MR.RAJENDRA AGARWAL

6. MR NIKHIL T RANJAN MAJOR, R/A NO.145, IST CROSS, 5TH BLOCK, KORAMANGALA, BANGALORE-95

7. MR MOHAMMAD MUSTAFA MAJOR, R/A NO.94, MOSQUE ROAD, FRASER TOWN, BANGALORE-560005

8. M/S PROVOGUE INDIA LTD OFFICE AT NO.18, IST CROSS, AIRPORT ROAD, KONENA AGRAHARA, BANGALORE-560017 R/BY ITS AUTHORISED SIGNATORY AJAY KULKARNI

9. M/S VAIGAI INVESTMENTS PVT LTD OFFICE AT BAGHMANE DEVELOPERS, LAKE VIEW BUILDING, A BLOCK, 8TH FLOOR, BAGHMANE TECH PARK, C.V.RAMAN NAGAR, BANGALORE-560093 R/BY ITS AUTHORISED SIGNATORY ASHWINI

10. M/S D M ESTATE PVT LTD OFFICE AT NO.23, AIRPORT ROAD, BANGALORE-560008 & R/BY ITS AUTHORISED SIGNATORY MR.RANJIT

11. M/S SALARPURIA PROPERTIES PVT LIMITED OFFICE AT 100, MONEY TERRACE, K.H.ROAD (DOUBLE ROAD) BANGALORE-560027 R/BY ITS AUTHORISED SIGNATORY MAHESH K

- 27 -

12. M/S MAVERICK HOLDINGS AND INVESTMENTS PVT LTD OFFICE AT NEW K.R.ROAD, BASAVANGUDI, BANGALORE-560004 R/BY ITS DIRECTOR MR.UDAY GARUDACHAR

13. MR MURALINATH MAJOR, R/A NO.664, 11 A MAIN, 5TH BLOCK, JAYANAGAR, BANGALORE-560041

14. MR FAYAZ AHMAD MAJOR, R/A NO.11, MARAIPPA ROAD, 5TH MAIN, HRBR 2ND BLOCK, BANGALORE-560043

15. MR M S KHIZER ALI KHAN MAJOR, R/A NO.4, RANOJI RAO ROAD, BASAVANAGUDI, BANGALORE-560004

16. MR MD ABDUS SALAM MAJOR, R/A NO.4, RANOJI RAO ROAD, BASAVANAGUDI, BANGALORE-560004

17. MR MD NABEEL MAJOR, R/A NO.4, RANOJI RAO ROAD, BASAVANAGUDI, BANGALORE-560004

18. MR MD SALAHUDDIN AHMED MAJOR, R/A NO.4, RANOJI RAO ROAD, BASAVANAGUDI, BANGALORE-560004

19. MR MUSHTAQUE AHMED ILYAS MAJOR, R/A NO.4, RANOJI RAO ROAD, BASAVANAGUDI, BANGALORE-560004

20. MR NIHAD AHMED MAJOR, R/A NO.4, RANOJI RAO ROAD, BASAVANAGUDI, BANGALORE-560004

21. SYEDA NIKHAT HAJIRA MAJOR, R/A NO.4, RANOJI RAO ROAD, BASAVANAGUDI, BANGALORE-560004

- 28 -

22. MS M JANNAVI MAJOR, R/A 1553, V.V.ROAD, MYSORE-570004

23. MRS V VANALAKSHMI MAJOR, R/A 7/21, T.CHOWDAIAH ROAD, 3RD CROSS, LOWER PALACE ORCHARDS, SADASHIVNAGAR, BANGALORE-560003

24. MRS THIRUVENI SREEDHARAN MAJOR, R/A C/O NO.25/4, GRANT ROAD, LAVELLE ROAD, BANGALORE-560001

25. THE LEELA HOTELS AND PALACES PVT LTD A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT, HAVING ITS OFFICE AT 23, KODIHALLI, AIRPORT ROAD, BANGALORE-560008 R/BY ITS AUTHORISED SIGNATORY MAJOR NAMBIAR

26. M/S DBOI GLOBAL SERVICES PVT LTD A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT, HAVING ITS OFFICE AT 2, VELLANKANI TECH PARK, 43, ELECTRONIC CITY, PHASE-2, HOSUR ROAD, BANGALORE-560100 R/BY HEREIN BY ITS AUTHORISED SIGNATORY MS SHIVANI S

27. M/S SJR INFRASTRUCTURE PVT LTD A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT, HAVING ITS OFFICE AT NO.1, SJR PRIMUS, 7TH AND 8TH FLOOR, INDUSTRIAL LAYOUT, KORAMANGALA 7TH BLOCK BANGALORE-560095 RPTD HEREIN BY ITS AUTHORISED SIGNATORY MR.J.VIJAY REDDY

28. M/S WIPRO LTD A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT, HAVING ITS OFFICE AT DODDAKANNELI, SARJAPUR ROAD, BANGALORE-560035 RPTD HEREIN BY ITS AUTHORISED SIGNATORY MR.SHIV PRASAD ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-4 SRI. M.N.KRISHNA MURTHY, ADV. FOR R13

- 29 -

SRI. G.S.SRINIVAS RAO, ADV. FOR R10 SRI. P.M.VASUDEV, ADV. FOR R28 RESPONDENT 5-9, 11, 12, 14-27 - SERVED)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SEC.75(A)(5)(H)(I) & 76 OF THE FINANCE ACT 2010 AS BEING UNCONSTITUTIONAL, ILLEGAL, DISCRIMINATORY, ARBITRARY & UNREASONABLE & THEREFORE NULL & VOID ABINITION IN SO FAR AS THE IT ISAPPLICABLE TO THE PETITIONER; QUASH SEC.65 (105) (zzzz) OF THE FINANCE ACT 1994 TO THE EXTENT IT STANDS AMENDED BY THE FINANCE ACT 2010 AS BEING UNCONSTITUTIONAL, ILLEGAL, DISCRIMINATORY, ARBITRARY & UNREASONABLE & THEREFORE NULL & VOID AB INITIO, IN SO FAR AS IT IS APPLICABLE TO THE PETITIONER; AND ETC.

WP S. 30345/10 & 32241-59/10

BETWEEN

M/S NEXT RETAIL INDIA LTD A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956, HAVING ITS BANGALORE BRANCH OFFICE AT NO 2625, 27TH MAIN ROAD, SECTOR 1 H.S.R. LAYOUT, BANGALORE 560 034 REP BY ITS ASSISTANT MANAGER COMMERCIAL AND AUTHORISED SIGNATORY MR MANJUNATH Y R ... PETITIONER (BY SRI. YASHIR ALI, ADV.)

AND

1. THE UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001

2. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT THE 9TH FLOOR, PIRAMAL CHAMBERS, JIJIBHOY LANE, PAREL (EAST) MUMBAI 400 012

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA,

- 30 -

NORTH BLOCK, NEW DELHI 110 001 REP BY ITS SECRETARY

4. COMMISSIONER OF CENTRAL EXCISE BANGALORE COMMISSIONERATE P.B. NO 5400, CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE 560 001

5. L RAGHUNATH SINGH MAJOR, R/AT RAGHU NIVAS, NO 260, 16TH CROSS, 5TH PHASE, J P NAGAR, BANGALORE 78

6. MRS JYOTHI R SINGH W/O L RAGHUNATH SINGH MAJOR R/AT RAGHU NIVAS, NO 260, 16TH CROSS, 5TH PHASE, J P NAGAR, BANGALORE 560078

7. MRS PRATHIMA JAIN W/O MR S.K JAIN MAJOR R/AT NO 54, I A MAIN RM,V 2ND STAGE, DOLLARS COLONY BANGALORE 560080

8. MRS TARANNUM HUMAYUN FAIZ MAJOR R/AT NO 203 STERLING ALEXANDRIA 37, HARRIES ROAD, BENSON TOWN OPP PREMA MANDIR, BANGALORE 560046

9. MRS C TULASIJA W/O C PREMACHANDRA REDDY R/AT NO 196, 7TH CROSS INDIRA NAGAR I STAGE, BANGALORE 560038

10. MR C VENKATESH MAJOR R/AT NO 55/15, SOUPANIKA NILAYA BASAVA SAMITI LAYOUT THINDLU VIDYARANYAPURA, BANGALORE 560 097

11. MR N G LOKESH S/O N A GOVIND REDDY MAJOR, R/AT I FLOOR SUPRABHATA BUILDING MAIN ROAD, MARATHAHALLI BANGALORE 560037

12. SMT KOKILLA N G W/O THYAGARAJA REDDY MAJOR R/AT I FLOOR SUPRABHATA BUILDING

- 31 -

MAIN ROAD, MARATHAHALLI BANGALORE 560037

13. MRS D R GIRIJAMBA W/O D.S. RAIAHSHETTY R/AT NO 1723, I MAIN 10TH CROSS, KENGERI SATELLITE TOWN BANGALOER 560060

14. MRS D R VIJAYAVANI W/O DK RAMLINGAIAH SETTY MAJOR R/AT NO 886, I FLOOR 6TH CROSS, II BLOCK I STAGE, BANASHANKARI BANGALORE 560057

15. MR B K LINGESH MAJOR R/AT PRABHUTI, I MAIN ROAD, HOSAMANE EXTENSION SHIMOGA 577 201

16. MR SURESH WALVEKAR MAJOR R/AT 4TH CROSS KESHWAPUR, KUSUGAL ROAD HUBLI 580 023

17. MRS SUREKHA S WALVEKAR W/O SURESH WALVEKAR MAJOR R/AT 4TH CROSS KESHWAPUR KUSUGAL ROAD, HUBLI 580 023

18. MR R A MOOLCHAND FATHERS NAME NOT KNOWN MAJOR R/AT SUNDAR NIWAS BESIDES GANPATI TEMPLE, M G ROAD, CHIKKAMGALUR 577 101

19. MR KATTA NAGARAJ MAJOR R/AT SREEDEVI COMPLEX, OPP TALUKA OFFICE NEXT TO TVS SERVICE STATION PATEL NAGAR, HOSPET 583 201

20. G P VENKAT NAIDU MAJOR R./AT G P VENKAT NAIDU R A KRISHNA BUILDERS NO 38, NEAR GEOLOGICAL SURVEY OF INDIA CANARA BANK LAYOUT VIDYARANAYAPURA POST, BANGALORE 97

- 32 -

21. MRS S K ANANDA JYOTHI W/O S N KASI VISWANATHA SETTY MAJOR R/AT GURUSMARANE 5TH BLOCK 4TH CROSS, JCR EXTENSION, CHITRADURGA 577 501

22. MR S K VISHNU S/O S N KASI VISWANATHA SETTY MAJOR R/AT GURUSMARANE 5TH BLOCK 4TH CROSS, JCR EXTENSION CHITRADURGA 577 501

23. DR B.V. GOVIND RAJ FATHERS NAME NOT KNOWN MAJOR R/AT C/O SRI VASAVI DENTRAL CLINIC I FLOOR SAHYADRI CIRCLE, SALEGAME ROAD, HASSAN 573 201

24. MR A M RAGHU FATHERS NAME NOT KNOWN MAJOR R./AT C/O SRI VASAVI DENTRAL CLINIC I FLOOR SAHYADRI CIRCLE, SALKEGAME ROAD, HASSAN 573 201

25. MR SURENDRA BASWARAJ SINDOL FATHERS NAME NOT KNOWN MAJOR R/AT C/O B L SINDOL, BPC DEALER, AMBEDKAR CIRCLE, BIDAR 585 401

26. B M SRINIVAS REDDY S/O MUNI REDDY MAJOR R/AT NO 103/A, 8TH MAIN, 3RD CROSS, 3RD J BLOCK, KORAMANGALA BANGALORE 560 034

27. M/S. ADARSHA ELECTRONICS HAVING ITS OFFICE AT ADARSH ARCADE KHADE BAZAAR CORNER, RAMDEV GALLI BELGAUM, REP HEREIN BY ITS AUTHORISED SIGNATORIES

27. (A) MR HARISH S/O NEBHANDAS GULBANI MAJOR

- 33 -

R/AT ADARSHA NO 530, T V CENTRE, HANUMAN NAGAR, BELGAUM

27. (B) MR ASHOK S/O NEWANDRAM BALANI MAJOR R/AT SAGAR MAHAL ULHASNAGAR, MUMBAI 3

27. (C) MR RAJU BEG S/O ISMAIL BEG MAJOR ADARSH ARCADE KHADE BAZAAR CORNER, RAMDEV GALLI BELGAUM REP HEREIN BY ITS AUTHORISED SIGNATORY

27. (D) MRS FAIROZA BEGUM W/O RAJU BEG MAJOR ADARSH ARCADE KHADE BAZAAR CORNER, RAMDEV GALLI BELGAUM REP HEREIN BY ITS AUTHORISED SIGNATORY

28. MRS C.S. JAYARAMAIAH FATHERS NAME NOT KNOWN MAJOR R/AT CHEEMASANDRA VILLAGE OLD MADRAS ROAD VIRGONAGAR POST, BANGALORE 560049

29. MR T K SRINIVAS MURTHY FATHERS NAME NOT KNOWN MAJOR R/AT NO 804, 36TH A CROSS 4TH T BLOCK JAYANAGAR, BANGALORE 560 041

30. MR MALLINATH PHULEKAR FATHERS NAME NOT KNOWN MAJOR R/AT NO 8-9-270/86, GURU NANAK COLONY BIDAR 585 401

31. DR KASHINATH M PHULEKAR FATHERS NAME NOT KNOWN MAJOR R/AT NO 26, 8TH MAIN 3RD CROSS SARASWATHIPURAM MYSORE 570 009

32. MR SACHIN PHULEKAR FATHERS NAME NOT KNOWN

- 34 -

MAJOR R/AT NO 26, 8TH MAIN 3RD CROSS, SARASWATHIPURAM MYSORE 570 009

33. DR B.Y.T. ARYA FATHERS NAME NOT KNOWN MAJOR R/AT NO 97/2, 10TH CROSS, KUMAR PARK WEST, BANGALORE 560020 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-4 SRI. R.S.PRASANNA KUMAR, ADV. FOR R33 SRI. S.V.SHASTRI, ADV. FOR R20 RESPONDENT 5 TO 19, 21 TO 32 - SERVED)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SECTIONS 75 (A) (5) (H) (I) AND 76 OF THE FINANCE ACT, 2010 AS BEING AS BEING UNCONSTITUTIONAL, ILLEGAL, DISCRIMINATORY, ARBITRARY AND UNREASONABLE AND THEREFORE NULL AND VOID AB INITIO, IN SO FAR AS IT IS APPLICABLE TO THE PETITIONER; QUASH SECTION 65 (105)(zzzz) OF THE FINANCE ACT, 1994 TO THE EXTENT IT STANDS AMENDED BY THE FINANCE ACT, 2010 AS BEING UNCONSTITIONAL, ILLEGAL, DISCRIMINATORY, ARBITRARY AND UNREASONABLE AND THEREFORE NULL AND VOID AB INITIO IN SO FAR AS IT IS APPLICABLE TO THE PETITIONER; AND ETC.

WPS. 33036-33037/10

BETWEEN

THE MYSORE CONSTRUCTION CO (PROP MYCON CONSTRUCTION LTD) REGD OFFICE, INDUSTRY HOUSE, 45, RACE COURSE ROAD, BANGALORE 560 001 REP BY ITS DIRECTOR MR ARUN K MALPANI ... PETITIONER

(BY SRI. K PARAMESHWARAN, ADV.)

AND

- 35 -

1. UNION OF INDIA REP BY THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI 110 001

2. THE CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE REP BY ITS CHAIRMAN AND OFFICE AT NORTH BLOCK, NEW DELHI 110 001

3. THE COMMISSIONER OF SERVICE TAX SERVICE TAX COMMISSIONERATE NO.16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE 560 027 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC )

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF DELCARATION, OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION IN THE NATURE OF WRIT OF DECLARATION IN SO FAR AS PETITIONER IS CONSIDERED, DECLARE THAT SECTION 76(A)(6)(H) AND SECTION 77 OF FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND / OR THIS HON'BLE COURT MAY BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 19, 246 AND 265 OF THE CONSTITUTION OF INDIA; AND ETC.

W.P. 2554/11

BETWEEN

M/S BATA INDIA LIMITED OFFICE AT 6A, SURENDRA NATH BANERJEE ROAD, KOLKATA 700 013 REP BY ITS GENEAL MANAGER (LAW) MR RAJEEV CHHABRA ... PETITIONER

(BY SRI. RAJESH CHANDER KUMAR, ADV. )

AND

- 36 -

1. UNION OF INDIA REP BY ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001

2. THE CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE, REP BY ITS CHAIRMAN, OFFICE AT NORTH BLOCK, NEW DELHI 110 001

3. COMMISSIONER OF SERVICE TAX BANGALORE COMMISSIONERATE NO.16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE 560 027

4. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, LARGE TAX PAYERS UNIT JSS TOWERS 100 FEET RING ROAD KATRIGUPPE, NEXT TO KAMAKYA THEATRE BANGALORE 560 085

5. COMMISSIONER OF CENTRAL EXCISE BELGAUM, NO.71, CLUB ROAD, BELGAUM 590001

6. COMMISSIONER OF CENTRAL EXCISE MYSORE, S1 & S2 VINAYA MARGA SIDDHARTHA LAYOUT MYSORE 570011

7. COMMISSIONER OF CENTRAL EXCISE MANGALORE 7TH FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALORE 575003 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC )

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT SECTION 76(A) (6)(H)(I) & SECTION 77 OF FINANCE ACT 2010 VIDE ANN-C ENACTED BY PARLIAMENT AS NULL & VOID & ULTRA VIRES THE CONSTITUION OF INDIA & /OR TO STRIKE DOWN THE SAID PROVISION AS ILLEGAL, ARBITRARY & VIOLATIVE OF ARTICLES 14,246 & 265 OF THE CONSTITUTION

- 37 -

OF INDIA; DECLARE SECTION 65(90A) & SECTION 65 (105)(zzzz) READ WITH SECTION 66 OF THE FINANCE ACT 1994, AS AMENDED BY FINANCE ACT 2007 [ANN-B] ENACTED BY PARLIAMENT & FINANCE ACT 2010 [ANN-C] ENACTED BY PARLIAMENT AS NULL & VOID & ULTRAVIRES THE CONSTITUTION OF INDIA & / OR PLEASED TO STRIKE DOWN THE SAID PROVISIONS BEING ILLEGAL, ARBITRARY & VIOLATIVE OF ARTICLES, 14, 246, & 265 OF THE CONSTITUTION OF INDIA; AND ETC.

W.P. 40831/10

BETWEEN

CROSSWORD BOOKSTORES LIMITED HAVING ITS REGISTERED OFFICEA T C-30, BLOCK , OPPOSITE SIDBI, BANDARA KURLA COMPLEX, BANDARA (EAST) MUMBAI 400 051 REP. BY PRASHANT MEHTA, EUREKA TOWER ‘B’ WING, 9 TH FLOOR, MINDSPACE, LINK ROAD MALAD (WEST), MUMBAI - 400064 ... PETITIONER

(BY SRI. SAJAN POOVAYYA, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENU GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110 001

2. THE DIRECTOR OF GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS JIJIBHOY LANE, PAREL (EAST) MUMBAI 400 012 THROUGH SECRETARY

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OFINDIA NORTH BLOCK NEW DELHI 110 001 THROUGH SECRETARY.

- 38 -

4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK NEW DELHI 110 001 THROUGH SECRETARY

5. EUROAMER GARUDA RESORTS (INDIA) PRIVATE LIMTIED (GARUDA) 78/1, NE KR ROAD, BASAVANAGUDI BANGALORE 560 004 THROUGH SECRETARY

6. MAVERICKS HOLDING & INVESTMENTS PVT LTD (GARUDA) REGD. OFFICE SUDNAR BHAVAN, IST FLOOR 28/38, PESIN NARIMAN STREET FORT, MUMBAI 400 001 THROUGH SECRETARY

7. MR K SANTOSH KUMAR 1031/B, 40TH CROSS, 4TH T BLOCK JAYANAGAR BANGLAORE 560 051

8. MR A KRISHNAPPA 1031/B, 40TH CROSS, 4TH T BLOCK JAYANAGAR BANGLAORE 560 051

9. MRS T CHELUVAMBA 1031/B, 40TH CROSS, 4TH T BLOCK JAYANAGAR BANGLAORE 560 051

10. MR PRAKSH PADUKONE 301, WOODSVALE 78, NANDIDURGA ROAD, BANGALORE 560 046 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-4 SRI. NAVESH BATRA, ADV. FOR R10 SRI. S. SRIRANGA, ADV. FOR R5 & R6 RESPONDENTS 7 TO 9 - SERVED)

- 39 -

VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA, IN SO FAR AS IT RELATES TO THE PETITIONER; SET-ASIDE SECTION 76(A)(6)(H) AND SECTION 77 OF THE FINANCE ACT, 2010, IN SO FAR AS IT RELATES TO THE PETITIONER; AND ETC.

WPS. 37054-37056/10

BETWEEN

M/S MAVERICK HOLDINGS AND INVESTMENTS PVT LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, HAVING ITS OFFICE AT 78/1, NEW K R ROAD, BASAVANAGUDI BANGALORE-560004 REP. BY ITS MANAGING DIRECTOR MR B G UDAY ... PETITIONER

(BY SRI. S SRIRANGA, ADV.)

AND

1. UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001 THROUGH THE SECRETARY

2. THE DIRECTOR GENERAL OF SERVICE TAX 9TH FLOOR, PIRAMAL CHAMBERS JIJIBHOY LANE PAREL(EAST) MUMBAI-400012

3. THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENFUE MINISTRY OF FINANCE AND COMPANY AFFAIRS NORTH BLOCK, NEW DELHI-110 001 THROUGH SECRETARY

4. THE COMMISSIONER OF SERVICE TAX SERVICE TAX COMMISSIONERATE

- 40 -

NO.16/1, S.P. COMPLEX LALBAGH RAOD BANGALORE-560027

5. BANGALORE METROPOLITAN TRANSPFORT CORPORATION CENTRAL OFFICES, 2ND FLOOR K.H.ROAD SHANTHINAGAR BANGALORE-560027 REPRESENTED BY THE CHIEF TRAFFIC MANAGER ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1-4 SMT. H.R.RENUKA, ADV. FOR R5)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) SECTION 65 (105)(zzzz) & SECTION 66 OF THE FINANCE ACT 1994 AS AMENDED BY THE FINANCE ACT 2007 & FINANCE ACT, 2008 & FINANCE ACT 2010 AS VIOLATIVE OF ARTICLES 14, 19(1)(G) 246 & 265 OF THE CONSTITUTION OF INDIA; SET ASIDE SECTION 75(A)(H) & SECTION 76 OF THE FINANCE ACT 2010; AND ETC.

W.P. 35077/10

BETWEEN

M/S H.M.CONSTRUCTIONS NO.14, CUNNINGHAM ROAD, BANGALORE- 560 052 REP BY ITS PARTNERS SRI H J SIWANI AND SRI M J SIWANI ... PETITIONER

(BY SRI. ABHINAV R, ADV.)

AND

1. UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NEW DELHI- 110 001

- 41 -

2. THE COMMISSIONER OF SERVICE TAX 16/1,S P COMPLEX, LALBAGH ROAD, BANGALORE- 560 027

3. THE ASSISTANT COMMISSIONER OF SERVICE TAX, DIVISION III, 16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE- 560 027 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI DECLARING THE PROVISIONS CONTAINED IN SEC. 65 (105) (zzzz) AND SEC. 65 (90A) OF THE FINANCE ACT, 1994 AS AMENDED BY FINANCE ACT, 2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND CONSEQUENTLY DECLARE ALL NOTIFICATIONS/CIRCULARS ISSUED IN PURSUANCE OF THE FINANCE ACT, 2007, FINANCE ACT, 2008 AND FINANCE ACT 2010 IN RELATION TO THE ABOVE PROVISIONS AS NULL AND VOID AND INOPERATIVE IN HAS SO FAR HAS CONFORMED.

W.P. 40797/10

BETWEEN

MRS. ANNIE KOSHY AGED ABOUT 81 YEARS W/O MR M K KOSHY R/AT NO. 26, BENSON TOWN CROSS, BENSON TOWN, BANGALORE- 46 REP BY HER SON & POWER OF ATTORNEY HOLDER MR. JUDE KOSHY ... PETITIONER

(BY SRI. C.K NANDAKUMAR, ADV.)

AND

1. UNION OF INDIA THROUGH THE JOINT SECRETARY MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS, 4TH FLOOR A- WING, SHASTRI BHAWAN, NEW DELHI- 110 001

- 42 -

2. SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI -110 001

3. THE CENTRAL BOARD OF EXCISE & CUSTOMS HAVING ITS OFFICE AT NORTH CUSTOMS NEW DELHI 110 001 REP BY ITS DIRECTOR GENERAL ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC )

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS VIZ. SECTION 65 (90A) & SECTION 65 (105)(zzzz) OF THE SAID FINANCE ACT, 1994 AS AMENDED BY FINANCE ACT 2007, FINANCE ACT 2008 & NOW RETROSPECTIVELY FROM 1.6.07 IN TERMS OF THE FINANCE ACT 2010 ULTRA-VIRES ENTRY 18 & ENTRY 45 OF LIST II OF SCHEDULE VII OF THE CONSTITUION OF INDIA & / OR ENTRY 92-C READ WITH ENTRY 97 OF LIST-I OF SCHEDULE VII OF THE CONSTITUTION OF INDIA & / OR ARTICLE 19(1)(G) OF THE CONSTITUTION OF INDIAN & / OR SECTIN 66 OF THE FINANE AT 1994; AND ETC.

W.P. 41120/10

BETWEEN

INDUS GARMENTS (INDIA) PVT LIMITED HAVING ITS REGD OFFICE AT NO 117/A 5TH MAIN INDUSTRIAL SUBURB II STAGE, YESHWANTHPUR, BANGALORE 22 REP BY ITS DIRECOTR MR SHASHIKANT MANDHANA ... PETITIONER

(BY SRI. UDAY SHANKAR R M, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINSITRY OF FINANCE DEPARTMENT OF REVENUE,.GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001

- 43 -

2. THE COMMISSIONER OF SERVICE TAX OFFICE OF THE COMMISSIONER OF SERVICE TA COMMISSIONERATE, 16/1 S.P COMPLES, LALBAGH ROAD, BANGALORE 560027

3. SUPERINTENDENT OF SERVICE TAX GROUP XXV DIVISION III SERVICE TAX COMMISSIONERATE, NO 16/1 LALBAGH ROAD, S SP COMPLEX, BANGALORE 560027

4. MR ESWARCHAND BHANDARI S/O. UGAMRAJ BHANDARI AGED 37 YEARS NO 158, HURIPET, R.T STREET, BANGALORE 560 053 ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1-3 R4 - SERVED)

W.P. 11355/11

BETWEEN

HOUSE FULL INTERNATIONAL LTD A CO. INCORPORATED UNDER THE PROVISIONS COMPANIES ACT, HAVING ITS REGTD OFFICE AT 1511, PRASAD CHAMBERS, NEAR ROXY CINEMA OPERA HOUSE, MUMBAI MAHARASHTRA AND REPRESENTED BY ITS DIRECTOR MR. SUMIT N SHAH ... PETITIONER

(BY SRI. SHYAMAL MUKHERJEE, ADV.)

AND

1. UNION OF INDA THROUGH THE SECRETARY, MINISTRY OF

- 44 -

FINANCE DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI

2. CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI

3. DIRECTOR GENERAL OF SERVICE TAX HAVING HIS OFFICE AT PIRAMAL CHAMBERS JIJIBHOY LANE, PAREL (EAST) MUMBAI

4. COMMISSIONER OF SERVICE TAX SERVICE TAX COMMISSIONERATE HAVING ITS OFFICE AT NO. 16, S.P COMPLEX,LALBAGH ROAD, BANGALORE

5. MR. SHYAMSUNDER RANDER AGED MAJOR, RESIDING AT NO.170 21ST MAIN, 2ND PHASE, J.P NAGAR, BANGALORE

6. MR. B.P SRINIVASA RAJU AGED MAJOR, RESIDING AT NO.979, 1ST MAIN ROAD, GOKULA 1ST PHASE, II STAGE, DIWANARPALYA, BANGALORE

7. MR. RAMESH REDDY AND S. NAGRAJ REDDY AGED MAJORS RESIDING AT NO.307, CHELIKERE RIGN ROAD, CHIKKATAYAPPA LAYOUT, KALYAN NAGAR POST, BANGALORE

8. SMT. C. NALINAKSHI (WIFE OF SRI SHANTACHANNE GOWDA) AGED MAJOR, RESIDING AT NO.18 4TH CROSS, HARIRAM ALIDAS LAYOUT, VIJAYANAGAR, BANGALORE

9. MR. R.P RAJAPPA AGED MAJOR, RESIDING AT 796/76 BELLANDUR ROAD, BELLANDUR, BANGALORE

- 45 -

10. MR. T.C VITTAL AGED MAJOR, RESIDING AT 346, SRINIKETAN, 2ND CROSS, 1ST BLOCK, JAYANAGAR, BANGALORE ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1 TO 4 RESPONDENTS 5, 7, 9 & 10 - SERVED)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB- CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION(A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINACE ACT 2010 AS FAR AS THE PETITINER IS CONCERNED, ANN-A; AND ETC.

WP S. 35443/10 & 44555/12 A /W MISC .W.6542/11

BETWEEN

1. MAHINDRA RETAIL PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS OFFICE AT NO 165/2, KRISHNA RAJU LAYOUT, DORAI SANI PALYA, BANNERGHATTA ROAD, BANGALORE 78 REP BY ITS CHIEF FINANCIAL OFFICER, AMAR ARVIND KORDE

2. DIAMOND ENCLAVE REP. BY THEIR GPA HOLDER MR. T.N.PRAKASH NO. 99/6, PRANAVA, BULL TEMPLE ROAD BASAVANAGUDI, BANGALORE - 4 ... COMMON PETITIONERS

(BY SRI. C K NANDAKUMAR, ADV.)

AND

1. UNION OF INDIA THROUGH THE JOINT SECRETARY MINISTRY OF LAW JUSTICE AND COMPANY AFFAIRS, 4TH FLOOR A WING, SHASTRI BHAVAN, NEW DELHI 110 001

2. SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE

- 46 -

GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110 001

3. THE CENTRAL BOARD OF EXCISE AND CUSTOMS, HAVING ITS OFFICE AT NORTH BLOCK NEW DELHI 110 001 REP. BY ITS DIRECTOR GENERAL ... COMMON RESPONDENTS

(BY SRI. N R BHASKAR, CGSC )

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS, VIZ., SECTION 65 (90A) AND SECTION 65(105) (zzzz) OF THE SAID FINANCE ACT, 1994 AS AMENDED BY FINANCE ACT, 2007, FINANCE ACT 2008 AND NOW RETROSPECTIVELY FROM 1.6.2007 IN TERMS OF THE FINANCE ACT 2010 ULTRA-VIRES ENTRY 18 AND ENTRY 45 OF LIST-II OF SCHEDULE VII OF THE CONSTITUTION OF INDIA AND / OR ENTRY 92-C READ WITH ENTRY 97 OF LIST-I OF SCHEDULE VII OF THE CONSTITUTION OF INDIA AND / OR ARTICLE 19(1) (G) OF THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF THE FINANCE ACT, 1994 IN SO FAR AS PETITIONER IS CONCERNED.

MISC.W. APPLICATION IS FILED FOR IMPLEADING.

W.P. 796/11

BETWEEN

SRI M RAGHAVA REDDY S/O LATE SRI M NARAYANA REDDY AGED 42 YEARS, NO.783, 13TH MAIN, 3RD BLOCK RAJAJINAGAR, BANGALORE 560 010 ... PETITIONER

(BY SRI. S N MURTHY, ADV.)

AND

1. THE ASSISTANT COMMISSIONER OF SERVICE TAX DIVISION III, 16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE 560 027

2. UNION OF INDIA MINISTRY OF FINANCE,

- 47 -

SHARMA SHAKTI BHAVAN, NEW DELHI REPRESENTED BY ITS SECRETARY ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 10.11.2010 IN CASE NO.31/2010 AT ANNEXURE E ISSUED BY THE RESPONDENT AND FURTHER MAY BE PLEASED TO DECLARE THAT LEVY OF SERVICE TAX ON RENTAL INCOME IS UNCONSTITUTIONAL AND CONSEQUENTLY QUASH SECTION 65 (105)(zzzz) OF THE FINANCE ACT, 1994.

WP S. 2992/11 & 5144-5166/11

BETWEEN

M/S POLY PRODUCTS PVT LTD NO.70, MISSION ROAD, BANGALORE 560 027 BANGALORE 560027 REPRESENTED BY ITS DIRECTOR SRI RAJENDRA J HINDUJA ... PETITIONER

(BY SRI. S N MURTHY, ADV.)

AND

1. THE ASSISTANT COMMISSIONER OF SERVICE TAX DIVISION III, 16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE 560027

2. UNION OF INDIA MINISTRY OF FINANCE SHRAMA SHAKTI BHAVAN, NEW DELHI REPRESENTED BY ITS SECRETARY ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC )

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO

- 48 -

QUASH THE IMPUGNED ORDER DATED 10.11.2010 IN CASE NO.33/2010 AT ANNEXURE-C, ISSUED BY THE FIRST RESPONDENT AND FURTHER MAY BE PLEASED TO DECLARE THAT LEVY OF SERVICE TAX ON RENTAL INCOME IS UNCONSTITUTIONAL AND CONSEQUENTLY QUASH SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994.

WP S. 26202-26216/10 & 26688-26717/10

BETWEEN

1. MR M G DATTATHREYA AGED 52 YEARS S/O LATE M L GOPALA SETTY NO.146, 5THCROSS, 2ND BLOCK JAYANAGAR, BANGALORE 560011

2. MRS M J VIJAYALAKSHMI AGED 61 YEARS S/O LATE M L GOPALA SETTY STERLING TERRACES, NO.1002, 10TH FLOOR, C BLOCK, PADMANABHANAGAR, 100 FEET RING ROAD, BSK 3RD STAGE, BANGALORE 560078

3. MR VINAY M JAGADISH AGED 33 YEARS S/O LATE M G JAGADISH NO.369 (5) MERU, 8TH CROSS, 10TH MAIN, 1ST BLOCK, JAYANAGAR, BANGALORE 560011

4. MR VINAY M JAGADISH (HUF) AGED ABOUT 33 YEARS NO.369 (5) MERU, 8TH CROSS, 10TH MAIN, 1ST BLOCK, JAYANAGAR, BANGALORE 560011

5. MR M G CHANDRAMOHAN AGED 64 YEARS S/O LATE M L GOPALA SETTY R/AT NO.444, MANO NIDHI 9TH CROSS,1ST BLOCK, JAYANAGAR BANGALORE 560011

- 49 -

6. MRS M C KUSUMA AGED 61 YEARS W/O MR M G CHANDRAMOHAN R/AT NO.444, MANO NIDHI 9TH CROSS,1ST BLOCK, JAYANAGAR BANGALORE 560011

7. MR M C AMARNAG (HUF) AGED ABOUT 34 YEARS NO.444, MANO NIDHI 9TH CROSS, 1ST BLOCK, JAYANAGAR, BANGALORE 560011

8. MRS ARCHANA V PRASAD AGED 38 YEARS W/O MR VENKATESH PRASAD NO.1, MMV ROAD, VISVESHWARAMPURAM BANGALORE 560004

9. MR SUNIL N MYSORE (HUF) AGED ABOUT 36 YEARS NO.9, 15TH CROSS,6THPHASE, J P NAGAR, BANGALORE 560078

10. MR M G JAYARAM AGED 61 YEARS S/O LATE M L GOPALA SETTY STERLING TERRACES, NO.1002, 10TH FLOOR, C BLOCK, PADMANABHANAGAR, 100 FEET RING ROAD, BSK 3RD STAGE, BANGALORE 560078

11. MR M VEENA JAYARAM AGED 32 YEARS D/O MR M G JAYARAM R/AT STERLING TERRACES, NO.1002, 10TH FLOOR, C BLOCK, PADMANABHANAGAR, 100 FEET ROAD, BSK 3RD STAGE,BANGALORE

12. MR M G RAMESH AGED 58 YEARS S/O LATE M L GOPALA SETTY R/AT NO.1314, SRI NILAYAM 3RD FLOOR,

- 50 -

15TH CROSS, GIRINAGAR, 2ND PHASE, BANGALORE 560085

13. MRS SHASHI DATTATHREYA AGED 51 YEARS W/O MR M G DATTATHREYA NO.146, 5TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE 560011

14. MR ABHAY DATTATHREYA AGED 21 YEARS S/O MR M G DATTATHREYA R/AT NO.146, 5TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE 560011

15. MR ANUJ DATTATHREYA AGED 17 YEARS S/O MR M G DATTATHREYA REP BY HIS NATURAL GUARDIAN AND FATHER MR M G DATTATHREYA, R/AT NO.146, 5TH CROSS,2ND BLOCK, JAYANAGAR, BANGALORE 560011 ... PETITIONERS

(BY SRI. K.P.KUMAR, SR. ADV. AND T SURAYA NARAYANA, ADV.)

AND

1. THE ASSISTANT COMMISSIONER OF SERVICE TAX - III SERVICE TAX COMMISSIONERATE, NO.16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE 560027

2. THE COMMISSIONER OF SERVICE TAX SERVICE TAX COMMISSIONERATE NO.16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE 560027

3. THE DIRECTOR GENERAL OF SERVICE TAX 9TH FLOOR,PIRAMAL CHAMBERS JIJIBHOY LANE, LALBAGH, PAREL (EAST) MUMBAI 400 012

4. CENTRAL BOARD OF EXCISE AND SERVICE TAX DEPARTMENT OF REVENUE MINISTRY OF FINANCE & COMPANY AFFAIRS, GOVERNMENT OF INDIA

- 51 -

NORTH BLOCK, NEW DELHI 110 001

5. UNION OF INDIA REPRESENTED BY THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI 110 001

6. PANTALOON RETAIL (INDIA) LIMITED A PUBLIC LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGD OFFFICE AT KNOWLEDGE HOUSE,SHYAM NAGAR, OFF JOGESHWARI-VIKHROLI LINK ROAD, JOGESHWARI (E) MUMBAI 400 060 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-5 R6 - SERVED)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISION, VIZ. SECTION 65 (105)(zzzz) OF THE FINANCE ACT, 1994 AS AMENDED BY THE FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND/ OR SECTION 66 OF THE FINANCE ACT, 1994 AND / OR BE STRUCK DOWN AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14 AND 19(1)(G) OF THE CONSTITUTION OF INDIA; AND ETC.

WP S. 22067/10 & 28064-65/10

BETWEEN

M/S.KLASSIC HOLDINGS PVT LTD F-4, RICHMOND PLAZA, RICHMOND CIRCLE, BANGALORE-560025 REPRESENTED BY ITS DIRECTOR SRI ARUN AGARWAL AGED ABOUT 58 YEARS S/O LATE SRI RAMESHWARA AGARWAL ... PETITIONER

(BY SRI. G RABINATHAN, ADV.)

AND

- 52 -

1. STATE OF KARNATAKA REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT GOVERNMENT OF KARNATAKA VIDHAN SOUDHA BANGLAORE-560001

2. COMMISSIONER OF SERVICE TAX SERVICE TAX COMMISSIONERATE, NO.16/1, LALBAGH ROAD, S P COMPLEX, BANGALORE-560027

3. SUPERINTENDENT OF SERVICE TAX GRUOP XXV, DIVISION III, SERVICE TAX COMMISSIONERATE, NO.16/1, LALBAGH ROAD S P COMPLEX BANGALORE-560027 ... RESPONDENTS

(BY SRI. K M SHIVAYOGI SWAMY, ADV. FOR R1 SRI. N.R.BHASKAR, CGSC FOR R2 & R3)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDMENT ACT 32 OF 1994 IN THE FINANCE ACT, 2010 (ACT NO.14 OF 2010) AS FAR AS THE PETITIONER IS CONCERNED (AS PUBLISHED UNDER STATUTES ON PAGES 42 TO 56 OF (2010) 30 VST) - ANNEXURE-B; AND ETC.

W.P. 33258/10

BETWEEN

LAFARGE AGGREGATES AND CONCRETE INDIA PRIVATE LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGD OFFICE 8TH FLOOR HALLMAR BUSINESS PLAZA SANT DYNASHEWAR MARG, NEAR GURUNANAK HOSPITAL, BANDRA (EAST) MUMBAI 400 051 THROUGH ITS MANAGER ACCOUNTS MR SATYENDRA MUNDRA ... PETITIONER

(BY SRI. O P AGARWAL, ADV. )

AND

- 53 -

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI

2. CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI

3. DIRECTOR GENERAL OF SERVICE TAX PIRAMAL CHAMBERS, JIJIBHOY LANE PAREL (EAST) MUMBAI 400 012

4. SERVICE TAX COMMISSIONER NO 16/1, LALBAGH ROAD, SP COMPLEX, BANGALORE 560027

5. DAGA FOUNDATION, NO 30, 13TH CROSS, WILSON GARDEN, BANGALORE 560 027

6. SMT KAVITHA SHAH NO 286, UPPER PALACE ORCHARDS, SADASHIVANAGAR, BANGALORE 560 080

7. SRI ASHWIN RATHOD NO 103-A, JALAL KRUPA II CROSS KUMARAKRUPA ROAD, MADHAVNAGAR, BANGALORE 560 001

8. SMT NANDA SHAH NO 286, UPPER PALACE ORCHARDS, SADASHIVANAGAR, BANGALORE 560080

9. SMT SANTOSH KUMARI NO 168, MANSARA ROAD, INDIRA NAGAR, MYSORE 570 010

10. MR RAMIL P SHAH NO 286, UPPER PALACE ORCHARDS, SADASHIVANAGAR, BANGALORE 560080

- 54 -

11. SMT BABITHA NO 168, MANSARA ROAD, INDIRA NAGAR, MYSORE 570 010

12. KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD, PLOT NO 33/A, LAKKAMANAHALLI INDUSTRIAL AREA, POONA-BANGALORE ROAD, DHARWAD 580 004

13. SRI S BADRINATH NO 605/A 80 FEET DOUBLE ROAD, III BLOCK, II STAGE, RAJ MAHAL VILAS EXTENSION, BANGALORE 560 094

14. M/S. SHANKAR ENTERPRISES NO 32, 2ND CROSS, BASVESHWARA LAYOUT, VIJAYANAGAR, BANGALORE 560040

15. MR R JAYANNA YELETHOTADAPALYA, ANJANAPURA POST,. UTTARA HALLI HOBLI, BANGALORE SOUTH TALUK BANGALORE 560 062

16. MR S RAMACHANDRAPPA TANISANDRA, ARABIC COLLEGE POST, BANGALORE 560 045

17. DR M J MURALI & SMT. M.J.NIRMALA BOTH R/O # 3441, 4TH CROSS, 10TH MAIN, INDIRANAGAR 2ND STAGE, BANGALORE 560 038 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-4)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS, VIZ SECTION 65(90A) READ WITH SEC.65(105)(zzzz) OF THE FINANCE ACT 1994, AS AMENDED BY THE FINANCE ACT, 2007 & FINACE ACT 2010 AS NULL & VOID & ULTRA VIRES THE CONSTITUTION OF INDIA & / OR SEC. 66 OF THE FINANCE ACT & / OR BE PLEASED TO STRIKE DOWN THE SIAD PROVISIONS AS ILLEGAL, ARBITRATRY & VIOLATIVE

- 55 -

OF ARTICLE 14, 246 & 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS THE PETITIONER IS CONCERNED.

W.P. 22920/10

BETWEEN

M/S CITYMAX HOSPITALITY (INDIA) PVT LTD A COMPANY INCORPORATE UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT 2ND FLOOR, (ABOVE SPAR HYPERMARKET) NO. 39/3 AND 44, BANNERGHATTA ROAD,BANG- ALORE-29, REP BY N. ANANTHA MURTHY ... PETITIONER

(BY SMT. NALINA MAYEGOWDA, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001

2. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS, JIJIBHOY LANE, PAREL (EAST) MUMBAI-400 012

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELH-110001 THROUGH SECRETARY

4. THE CENT4AL BOARD OF EXCISE AND CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI-110 001 THROUGH SECRETARY

5. MR. RAJESH ZATAKIA AMIREE MASALA STORE, # 391, OPP. NOVELTY CINEMA, GRANT ROAD, MUMBAI -400007

- 56 -

6. M/S PRIYANKA INVESTMENTS PVT. LTD REGD. OFF: M178, GREATER KAILASH, PART II, NEW DELHI, BRANCH OFFICE: #125/8, 5TH CROSS RAOD, KALASIPALAYAM NEW EXTN. BANGALORE-560 002 REP BY MANAGING DIRECT

7. M/S MAVERICK HOLDINGS & INVESTMENTS PVT. LTD., # 78/1, NEW KR ROAD, BASAVANAGUDI, BANGALORE-560004 REP BY ITS MANAGING DIRECTOR ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO 4 SRI. S. SRIRANGA, ADV. FOR R7 R5 & R6 – SERVED)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ WITH SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994 AS AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT, 2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS IT RELATES TO THE PETITIONER; SET-ASIDE SECTION 76(A)(6)(H) AND SECTION 77 OF THE FINANCE ACT, 2010 IN SO FAR AS IT RELATES TO THE PETITIONER.

WP S. 38862-38866/10

BETWEEN

SHAHI EXPORTS PVT LIMITED A COMPANY REGISTERED UNDER THE COMPANIES ACT AND HAVING ITS REGISTERED OFFICE AT 3262 RANJIT NAGAR, DELHI R/BY ITS GENERAL MANAGER ACCOUNTS AND FINANCE, MR G V RAVISHANKAR ... PETITIONER

(BY SRI. RAYAPPA HADAGALE, ADV.)

- 57 -

AND

1. UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110 001 R/BY ITS SECRETARY

2. THE OFFICE OF THE COMMISSIONER OF SERVICE TAX HAVING ITS OFFICE AT NO.16, SP COMPLEX, LALBAGH ROAD BENGALURU-560027

3. THE CENTRAL BOARD OF EXCISE & CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK NEW DELHI-110 001

4. MR. ASHOK REDDY, MAJOR NO.1/1, ANUTHA, 3RD CROSS 31ST MAIN, BTM II STAGE BENGALURU-560068

5. M/S MVK ENTERPRISES 1900, MALLIKARJUNA NILAYA 31ST CROSS, BANASHANKARI II STAGE BENGALURU-560070 REP. BY ITS PARTNER

6. MR VIMAL KUMAR BHALLA S/O. MITHRA BHALLA AGED ABOUT 58 YEARS B-2, BRINDAVAN APARTMENTS ADUGODI, HOSUR MAIN ROAD BENGALURU-560030

7. MR R SURAKSH S/O. K.V.RAVIKUMAR AGED ABOUT 23 YEARS 33, 11TH MAIN 5TH CROSS, VASANTHNAGAR BENGALURU

8. MR SRINIVASA REDDY S/O. LATE S. A. NARAYANASWAMY REDDY AGED ABOUT 45 YEARS 10/1, IST MAIN, 8TH CROSS S G PALYA, DRC POST BENGALURU-560029 ... RESPONDENTS

- 58 -

(BY SRI. N R BHASKAR, CGSC FOR R1-3 R4 TO R8 - SERVED)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT SECTION 76(A)(6)(H)(I) AND SECTION 77 OF FINANCE ACT 2010 VIDE ANNEXURE-A, AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND / OR TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA, IN SO FAR AS PETITIONER IS CONCERNED.

W.P. 19512/10

BETWEEN

1. INFINITI RETAIL LTD.(A TATA ENTERPRISE) HAVING ITS CORRESPONDENCE ADDRESS AT 202 AKRUTI CENTRE POINT MIDC, ANDHEI(EAST) MUMBAI

2. RAMESH REDDY S/O C SRINIVASA REDDY, AGED ABOUT 47 YRS R/A NO.307, CHELIKERE RING ROAD CHIKKA TAYAPPA REDDY LAYOUT KALYANA NAGAR POST BANGALORE

3. NAGARAJA REDDY S/O C SRINIVASA REDDY, AGED ABOUT 44 YRS R/A NO.307, CHELIKERE RING ROAD CHIKKA TAYAPPA REDDY LAYOUT KALYANA NAGAR POST BANGALORE ... PETITIONERS

(BY SRI. UDAY SHANKAR R M, ADV. )

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE

- 59 -

GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI

2. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS JIJIBHOY LANE, PAREL(EAST) MUMBAI

3. THE JOINT COMMISSIONER OFFICE OF THE COMMISSIONER OF SERVICE TAX COMMISSIONERATE 16/1, S P COMPLEX, LALBAGH ROAD BANGALORE

4. MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI THROUGH SECRETARY

5. THE CENTRAL BOARD OF EXCISE AND CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK NEW DELHI

6. TRENT LIMITED TAJ BUILDING 2ND BUILIDNG 2ND FLOOR, 210 DR D N ROAD FORT, MUMBAI REP BY ITS DIRECTOR

7. MR SHARATH COOMER BURMAN S/O M, C BURMAN, ADULT

8. MRS ANIMA BURMAN W/O MR S C BURMAN, ADULT

9. MRS SANGHAMITRA BUMAN D/O MR S C BURMAN, ADULT

NO. 9 TO 11 ARE R/A 1162, 12TH A MAIN HAL 2ND STAGE, INDIRANAGAR BANGALORE - 8

10. M/S RAMAKRISHNA & COMPANY #45/1-1, 17HT MAIN, 5TH CROSS J P NAGAR, 2ND PHASE BANGALORE REP BY ITS PARTNER

- 60 -

11. MR K VASUDEVA RAO S/O K KRISHNA RAO, ADULT

12. MRS K V GEETHA RAO W/O K VASUDEVA RAO, ADULT

R/A NO.1/6, BRINDHAVAN PALACE ROAD, BANGALORE

13. MRS LEELA A SABINS W/O LATE A K SABNIS, ADULT

14. MR SUHAS SABINS S/O LATE A K SABNIS, ADULT

15. MR SUDHEER SABINS S/O LATE A K SABNIS, ADULT

16. MRS VARSHA SABINS D/O LATE A K SABNIS, ADULT

17. MRS SAVITA SABINS D/O LATE A K SABNIS, ADULT

NO.15 TO 19 ARE R/A NO.20, SAMARTH NEW BEL ROAD, JALADARSHINI LAYOUT BANGALORE

18. MR P RAJAPPA @ B P RAJAPPA S/O SRI PAPANNA, AGED ABOUT 55 YRS 797/76, BELLANDUR ROAD BELLANDUR, BANGALORE - 103

19. INDRAPRASTHA SHELTERS PVT LTD 105-106, FIRST FLOOR RICHMOND ROAD, BANGALORE REP. BY ITS DIRECTOR

20. PRESTIGE ESTATES PROJECTS PVT LTD NO.1, FALCON HOUSE MAIN GUARD CROSS ROAD BANGALORE REP BY ITS DIRECTOR ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC )

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS, VIZ.SECTION 65(90A) READ WITH

- 61 -

SECTION 65 (105)(zzzz) OF THE FINANCE ACT, 1994 AS AMENDED BY THE FINANCE ACT, 2007, FINANCE ACT, 2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF THE FINANCE ACT AND /OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS PETITIONER IS CONCERNED; SET ASIDE SECTION 75(5)(H) AND SECTION 76 OF THE FINANCE ACT, 2010, IN SO FAR AS PETITIONER IS CONCERNED.

W.P. 39139/10

BETWEEN

ADITYA BIRLA NUVO LIMITED ACTING THROUGH ITS TEXTILE AND APPAREL DIVISION, KNOWN AS "MADURA FASHION & LIFESTYLE, REGENT GATEWAY, DODDAKUNDI VILLAGE,KIADB INDUSTRIAL AREA BANGALORE 48, REP. BY ITS AUTHORISED SIGNATORY MR.MADHURESH SINGH. ... PETITIONER

(BY SMT. NALINA MAYEGOWDA, ADV. )

AND

1. UNION OF INDIA THROUGH TIS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001

2. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS JIJIBHOY LANE, PAREL (EAST) MUMBAI 400 012

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK NEWDELHI 110 001 THROUGH ITS SECRETARY.

- 62 -

4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK NEW DELHI 110 001 THROUGH ITS SECRETARY

5. HDFC LTD A/C XTASY INVESTMENTS THE FALCON HOUSE NO.1, MAIN GUARD CROSS ROAD, BANGALORE. REP. BY ITS MANAGING DIRECTOR

6. ANAND BHAVAN PROPERTIES PVT LTD NO.10, VITTAL MALYA ROAD, BANGALORE REP. BY ITS MANAGING DIRECTOR

7. K C BALASUBRAMANYA MAJOR AMARJYOTHI LAYOUT, SANJAY NAGAR NO.2, BHAVNI KRUPA FIRST MAIN, FIRST CROSS BANGALORE 94

8. PRAKASH L GANGAWANI MAJOR OFF CBI ROAD, T P VENUGOPAL LAYOUT, NO.29 "ANNAPURA" GANGANAGAR R.T NAGAR, BANGALOER 32.

9. MEENA P MAJOR OFF CBI ROAD, T P VENUGOPAL LAYOUT, NO.29 "ANNAPURNA" GANGANAGAR R.T NAGAR, BANGALOER 32.

10. MILAN K. KARANIA MAJOR KARANIA AGENCIES #7/31, 2ND MAIN ROAD, APMC YARD YESHWANTHPUR, BANGALOER 22.

11. SANJAY ANIL KUMAR SHASH MAJOR NEAR SUBBAIAH CIRCLE C/O PRAKASH MOTORS, #15, PRAKASH COMPLEX, LALBAGH ROAD, BANGALORE 27

- 63 -

12. AJAYAKUMAR ANIL KUMAR SHAH MAJOR NEAR SUBBAIAH CIRCLE C/O PRAKASH MOTORS, #15, PRAKASH COMPLEX, LALBAGH ROAD, BANGALORE 27

13. ASHOK KUAMR DUDHORIA MAJOR MALLESHWARAM SHRI KRUPA APARTMENTS FLAT NO.9, NO.86, 7TH MAIN ROAD, BANGALORE 3.

14. NAUMAN SIDDIQ MAJOR A S COMMERCIAL ENCHANTIC NO.166, COMMERCIAL STREET BANGALORE 1.

15. MAVERICK HOLDINGS & INVESTMENTS NO.78/1, NEW KR ROAD, BASAVANAGUDI BANGALORE 560 004 REP. BY ITS MANAGING DIRECTOR.

16. PRESTIGE ESTATE PROJECTS PVT LTD., THE FALCON HOUSE NO.1, MAIN GUARD CROSS ROAD, BANGALORE 1 REP. BY ITS MANAGING DIRECTOR.

17. RADHIKA REDDY MAJOR NO.260, 4TH MAIN RAOD, MAHALAKSHMI LAYOUT EXTENSION, BANGALORE 86.

18. SHIVANI REDDY MAJOR NO.260, 4TH MAIN RAOD, MAHALAKSHMI LAYOUT EXTENSION, BANGALORE 86.

19. K R SATHISH MAJOR M/S ANISH TRADERS NO.142, 4TH MAIN LAKSHMINARAYANAPURAM BANGALOER 21.

- 64 -

20. K S CHARITHA MAJOR M/S ANISH TRADERS NO.142, 4TH MAIN LAKSHMINARAYANAPURAM BANGALOER 21.

21. K A SRIDEVI MAJOR M/S ANISH TRADERS NO.142, 4TH MAIN LAKSHMINARAYANAPURAM BANGALOER 21.

22. JITHENDRA PREMDOSS MAJOR NO.42-43, COMMERCIAL STREET BANGALORE 1.

23. HARISH PREMDOSS MAJOR NO.42-43, COMMERCIAL STREET BANGALORE 1.

24. B S RAGHUPATHY MAJOR NO.383, 2ND G CROSS 3RD BLOCK 3RD STAGE, BASAVESHWARANAGAR, BANGALORE 79

25. BALAJI TOWERS 30TH CROSS, GEETHA COLONY MUNICIPAL NO.382/79-19, OLD NO.75, 4TH BLOCK JAYANAGAR, BANGALORE 41, REP. BY ITS PARTNER.

26. RAMACHANDRA REDDY BHOOPAL REDDY MAJOR SECOND FLOOR NO.665, IST STAGE, IST MAIN 100 FT ROAD, INDIRANAGAR, BANGALORE.

27. R RAVIKUMAR MAJOR

- 65 -

KUSUM II CROSS NEAR MAHAVEER BHAVAN RAVINDRA NAGAR, HASSAN 573 201

28. ZULEKHA SAYEED MAJOR NO.10, IST CROSS, DCOSTA LAYOUT COOKE TOWN, BANGALORE 84,

29. SAJID KHAN MAJOR IST CROSS, NANJAPPA CIRCLE SHANTHINAGAR, BANGALORE 27

30. SHIVAKUMAR KHENY MAJOR NO.27, 2ND MAIN, 2ND CROSS RMV II STAGE, I BLOCK BANGALORE 560 094

31. SAROJINI KHENY MAJOR NO.27, 2ND MAIN, 2ND CROSS RMV II STAGE, I BLOCK BANGALORE 560 094

32. B SATISH MAJOR SRI CHAMUNDESHWARI COMPELX, NO.44, 100 FT RING ROAD, BSK 3RD STAGE, BANGALORE 85.

33. S K SHYALAJA MAJOR NO.844, A BLOCK SAHAKARANAGAR BANGALORE 560 092

34. M K POTHARAJU MAJOR NO.32, RAJ MAHAL IV BLOCK I J JAYALAKSHMIPURAM, MYSORE 570 012

35. M/S P JAYARAO ENTERPRISES 1979, HOTEL CHALUKYA COMPLEX,

- 66 -

RAJKAMAL TALKIES ROAD, MYSORE 570 001, REP.BY ITS PARTNER.

36. C A VENKATESH MANNAR MAJOR HALLAD KEARI NO.2896, VASAVAMBA NILAYA LASHKAR MOHALLA MYSORE 570 001

37. BADRINATH MANNAR C V MAJOR HALLAD KEARI NO.2896, VASAVAMBA NILAYA LASHKAR MOHALLA MYSORE 570 001

38. KEDARNATH MANNAR C V MAJOR LASHKAR MOHALLA C/O C A VENAKTESHA MANNAR NO.2896, VASAVAMBA NILAYA, HALLADA KERI MYSORE 570 001

39. MANOJ KUMAR CHOWTA 1032 A MANVI 7TH MAIN, GOKULAM III STAGE, MYSORE 570 02.

40. M K POTHA RAJU MAJOR R/AT NO.32, RAJ MAHAL IV TH BLOCK,1, JAYALAKSHMIPAURAM MYSORE 570 012

41. M/S P JAYARAO ENTERPRISES 1979, HOTEL CHALUKYA COMPLEX, RAJKAMAL TALKIES ROAD, MYSORE 570 001.

42. SUDHAKAR SHENOY BENDOOR MAJOR B.V.ROAD, KANKANADY MANGALORE 575 002

43. POOJA SUDHAKAR SHENOY MAJOR B.V.ROAD, KANKANADY

- 67 -

MANGALORE 575 002

44. ABDUL SAMAD MAJOR GUL-BAHAR KALPANA ROAD, BENDOORWELL MANGALORE 575 002

45. SHAMEELA SAMAD MAJOR GUL-BAHAR KALPANA ROAD, BENDOORWELL MANGALORE 575 002

46. MOHTISHAM COMPLEXES PVT LTD 6 & 6TH FLOOR EMPIRE, M G ROAD, MANGALORE 575 003 REP. BY ITS MANAGING DIRECTOR. ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-4 SRI. ARUN SHYAM, ADV. FOR R8 & R9 SRI. JANARDHAN G., ADV. FOR R14 SRI. S. SRIRANGA, ADV. FOR R15 SRI. S.A.H.RAZV, ADV. FOR R28 SRI. B.L.SRIKANTAIAH, ADV. FOR R30 & R31 SRI. K.CHANDRA MOHAN, ADV. FOR R34, 35, 40 & 41 RESPONDENTS 5 TO 7, 10 TO 13, 16 TO 27, 29, 32, 33, 36 TO 39, 42 TO 46 - SERVED)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ WITH SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994 AS AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT, 2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA; SET-ASIDE SECTION 76(A)(6)(H) AND SECTION 77 OF THE FINANCE ACT, 2010.

W.P. 35967/10

BETWEEN

- 68 -

INOX LEISURE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT,1956 HAVING ITS REGISTERED OFFICE AT ABS TOWERS OLD PADRA ROAD VADODARA, GUJARAT AND CORPORATE OFFICE AT 5TH FLOOR VIRAJ TOWRS NEXT TO ANDHERI FLYOVER WESTERN EXPRESS HIGHWAY ANDHERI (EAST), MUMBAI – 400093 THROUGH ITS COMPANY SECRETARY ... PETITIONER (BY SRI. NAGARAJ JAIN, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110001

2. CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMNET OF INDIA NORTH BLOCK NEW DELHI

3. DIRECTOR GENERAL OF SERVICE TAX HAVING HIS OFFICE AT PIRAMAL CHAMBERS JIJIBHOY LANE, PAREL (EAST) MUMBAI-400012

4. SERVICE TAX COMMISSIONER NO.16/1, LALBAGH ROAD SP COMPLEX BANGALORE-560027

5. EUROAMER GARUDA RESORTS (I) PVT LTD 78/1, NEW K R ROAD, BASAVANGUDI BANGALORE-560004 REP BY ITS DIRECTOR

6. MAVERICK HOLDING & INVESTMENTS PRIVATE LIMITED 78/1, NEW K R ROAD, BASAVANGUDI BANGALORE-560004 REP BY ITS DIRECTOR

- 69 -

7. ABHISHEK DEVELOPERS (PARTNERSHIP FIRM) MANTRI HOUSE, # 41, VITTAL MALLYA ROAD BANGALORE-560001 REP BY ITS PARTNER

8. SHRI ASHTAVINAYAK ENTERPRISES CHANDAN CINEMA BC 39, NEAR HEAD POST OFFICE MANICHSHAW ROAD BELGAUM-590002 REP BY ITS PARTNER

9. FUTURE MERCHANDISING LTD [FORMERLY PANTALOON RETAIL (I) LTD] 45/1-2, 45TH CROSS IIND PHASE, J P NAGAR BANGALORE-560069 REP BY ITS DIRECTOR ... RESPONDENTS

(BY SRI. N R BHARKAR, CGSC FOR R1-4 SRI. S. SRIRANGA, ADV. FOR R5 & R6 SRI. B.N.GURURAJ, ADV. FOR R7 R8 & R9 – SERVED)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS, VIZ SECTION 65(90A) READ WITH SECTION 65 (105) (zzzz) OF THE FINANCE ACT, 1994 AS AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND/OR SECTION 66 OF THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS THE PETITIONER IS CONCERNED.

W.P. 22917/10

BETWEEN

LIFESTYLE INTERNATIONAL PVT LTD HAVING ITS REGISTERED OFFICE AT SIGMA SOFT TECH PARK, DELTA TOWER 3RD 7TH AND 8TH FLOOR NO.7, WHITEFIELD MAIN ROAD,

- 70 -

BANGALORE 560 066 REP. BY MR. N.ANANTHAMURTHY. ... PETITIONER

(BY SMT. NALINA MAYEGOWDA, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI 110 001

2. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS JOJIBHOY LANE PAREL (EAST) MUMBAI 400 012

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI 110 001 THROUGH SECRETARY.

4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK NEW DELHI 110 001 THROUGH SECRETARY.

5. M/S SALARPURIA GRIHA NIRMAN PVT.LTD., AT MONEY TERRACE NO.100, K.H.ROAD, BANGALORE 27 THROUGH MANAGING DIRECTOR.

6. M/S ADARSH PROPERTY DEVELOPMENTS NO.10, VITTAL MALYYA ROAD, BANGALORE 1 REPRESENTED BY ITS MANAGING DIRCTOR, MR.B.M. JAYASHANKAR.

7. ABHISHEK DEVELOPERS PARTNERSHIP FIRM AT MATNRI HOUSE NO.41, VITTAL MALLYA RAOD, BANGALORE 1 REP. BY ITS MANAGING PARTNER MR.SUSHIL MANTRI.

- 71 -

8. M/S HOTEL WOODSIDE HAVING ITS PRINCIPAL BUSINESS OFFICE AT K..S RAO ROAD, MANGALORE 575 001, REP. BY MR. S.M.ARSHAD.

9. MR ANIL D PANDIT R/O APARTMENT NO.202, CLASSIQUE PARADISE A WING, K.S.RAO ROAD, HAMPANKATTA MANGALORE 575 001 REPRESENTED BY GPA HOLDER MR. S.M. ARSHAD.

10. MR NARAYAN D PANDIT R/O APARTMENT NO.202, DUNE APARTMENTS KADIR SHIVABAGH ROAD, KADRI MANGALORE 575 002 REPRESENTED BY GPA HOLDER MR.S.M.ARSHAD.

11. M/S MOHTISHAM COMPLEXES PVT. LTD., HAVING REGD. OFFICE AT 6TH AND 7TH FLOOR EMPIRE M.G.ROAD, MANGALORE 575 003 REPRESENTED BY ITS MANAGING DIRECTOR MR.S.M.ARSHAD.

12. KARNATAKA STATE FOOTBALL ASSOCIATION BANGALORE FOOTBALL STADIUM , ASHOK NAGAR, BANGALORE 25, REPRESENTED BY ITS SECRETARY.

13. BLUE HORIZON HOTELS PVT.LTD NO.172/1, SRINVIASA INDUSTRIAL ESTATE, BANNERGHATTA RAOD, BANGALORE 76

14. GOPALAN ENTERPRISES INDIA PRIVATE LIMITED NO.5, RICHMOND ROAD, BANGALORE 25 THROUGH MANAGING DIRECTOR.

15. MR S SURESH RAO SATHE R/AT 16TH MAIN 2ND STAGE, INDIRANAGAR, BANGALORE 38 . 16. MR A RAJA REDDY (HUF) R/AT NO.641, IST D MAINR AOD,

- 72 -

DOMLUR LAYOUT, BANGALORE 71. . 17. MS N.G.SUGUNA NO.641, IST D MAINR AOD, DOMLUR LAYOUT, BANGALORE 71. REPRESENTED BY A.RAJA REDDY.

18. MR R ANUP NO.641, IST D MAIN ROAD, DOMLUR LAYOUT, BANGALORE 71. REPRESENTED BY A.RAJA REDDY.

19. MR R AJAY NO.641, IST D MAIN ROAD, DOMLUR LAYOUT, BANGALORE 71. REPRESENTED BY A.RAJA REDDY.

20. MS R CHETHANA NO.641, IST D MAIN ROAD, DOMLUR LAYOUT, BANGALORE 71. REPRESENTED BY A.RAJA REDDY.

21. MR R AVINASH NO.641, IST D MAIN ROAD, DOMLUR LAYOUT, BANGALORE 71. REPRESENTED BY A.RAJA REDDY.

22. MRS HALIMA ADAM NO.3, HALL ROAD, RICHARDS TOWN BANGALORE 560 005

23. MRS AMINA SULAIMAN NO.17, MADRAS SAPPERS OFFICERS COLONY (ALSO KNOWN AS MEG OFFICER COLONY) MARUTHISEVANAGAR, BANGALORE 33

24. MR ASHISH KUMAR AWASTHI 9304 MEREDITH CREEK LANE GLENA LLEN VA USA 23060 REPRESENTED BY ATTORNEY MRS. USHA AWASTHI

- 73 -

W/O MR ADITYA KUMAR AWASTHI NO1/112, VIJAYKHAN 1,GOMTHINAGAR,LUCKNOW

25. MRS JUHI AWASTHI 9304 MEREDITH CREEK LANE GLEN ALLEN VA, USA 23060, REPRESENTED BY ATTORNEY MRS USHA AWASTHI W/O MR. ADITYA KUMAR AWASTHI AT 1/112, VIJAYKHAND 1, GOMTINAGAR, LUCKNOW 226010

26. MR NOOR AHMED MECCI "HIBA" 1/16, HANUMATAPPA LAYOUT, ULSOOR ROAD, BANGALORE 42,

27. MRS NOOR JAHAN MECCI "HIBA" 1/16, HANUMATAPPA LAYOUT, ULSOOR ROAD, BANGALORE 42,

28. MRS USHA JHA B-83 MAVASTHALI APARTMENTS 6- VASUNDHARA ENCALVE NEW DELHI 110 096 REP. BY MR SUNIL DEO JHA.

29. MR ANSHUL DEO JHA B-83 MAVASTHALI APARTMENTS 6- VASUNDHARA ENCALVE NEW DELHI 110 096 REP. BY MR SUNIL DEO JHA.

30. MR ATUL DEO JHA B-83 MAVASTHALI APARTMENTS 6- VASUNDHARA ENCALVE NEW DELHI 110 096 REP. BY MR SUNIL DEO JHA.

31. MR SUNIL DEO JHA B-83 MAVASTHALI APARTMENTS 6- VASUNDHARA ENCALVE NEW DELHI 110 096 REP. BY MR SUNIL DEO JHA.

32. MRS NASREEN SALEEM RITHERTON ROAD, NO.54, FLAT NO.3, VEPERY,

- 74 -

CHENNAI 600007

33. MR I.A.PADMANABHAN C2, GRASMERE APARTMENTS OSBORNE ROAD, BANGALROE 42

34. MR T.M.ABDUL SHAKOOR NO.52, OLD NO.48/2, WUTHUCATTAN STREET, PERIAMPET CHENNAI 600 003

35. MR T B ABDUL JAMEEL NO.52, OLFN O.48/2, WUTHUCATTAN STREET, PERIAMPET CHENNAI 600 003

36. MR T M ABDUL GANI NO.52, OLD NO.48/2, WUTHUCATTAN STREET, PERIAMPET CHENNAI 600 003

37. M/S IDEB BUILDCON PRIVATE LIMITED 9TH AND 20TH FLOORS DELTA BLOCK SIGMA SOFT TECH PARK, NO.7, WHITEFIELD ROAD, VARTHUR KODI BANGALORE 66 REPRESENTED BY ITS MANAGING DIRECTOR.

38. MRS SANDHYA KUMAR #441, 18TH MAIN, 6TH BLOCK, KORAMANGALA BANGALORE 560034

39. MR RAYAN NO.14, M L ABDUL SALAM SAHIB STREET PERIAPET VANIYAMBADI 635751

40. MR ESSAM #14, M L ABDULS ALAM SAHIB STREET PERIAPET VANIYAMBADI 635751

41. MS PIYA SAWHNEY UNIVERSAL TIMBET CORP NEAR OLD SABJI MANDI

- 75 -

YAMUNA NAGAR HARYANA 135001

42. MRS N ZISHAN ZAFRIN NO.11, BANGI KHAN SAHIB STREET, AMBUR, VELLORE DISTRICT TAMIL NADU 635802

43. MRS K ASRA BIBI NO.11, BANGI KHAN SAHIB STREET AMBUR, VELLORE DISTRICT TAMIL NADU 635802

44. MRS UMINDER CHAHAL #136, JORBAGH NEW DELHI 110003

45. MRS TARVINDER BAJAJ #136, JORBAGH NEW DELHI 110003

46. MR NAVEEN BHANDARI R-578, NEW RAJINDER NAGAR NEW DELHI 1100060

47. MR ABDULLAH BASHA P P58/28, VEPARY HGIH ROAD, HEERA APARTMENT PERIAMPET CHENNAI 600003

48. MR TARAPRASAD MOHAPATRA (HUF) 104, SHOBHA JADE, JAKKUR BANGALORE 560064

49. MR FATHIMA HALEEM BOTA MANSION, NO.13, 1ST MAIN ROAD, JAYAMAHAL EXTENSION BANGALORE 560046

50. MR M S SAWHNEY (HUF) UNIVERSAL TIMBER CORPORATION YAMUNA NAGAR, NEAR OLD SABSI MANDI HARYANA 135001 THROUGH ITS KARTHA MR M S SAWHNEY

51. MRS MADHU SAWHNEY UNIVERSAL TIMBER CORPORATION YAMUNA NAGAR, NEAR OLD SABSI MANDI HARYANA 135001

- 76 -

52. MR KARAN SINGH MADAN APT 1/3-4A GARDEN ESTATE GURGAON HARYANA 122 002

53. MR RAGHURAJ BAHADUR W-11/2, DLF PHASE 3 HARYANA 122 002

54. MRS GAURI BAHADUR W-11/2, DLF PHASE 3 HARYANA 122 002

55. MRS RATI BAHADUR W-11/2, DLF PHASE 3 HARYANA 122 002

56. MRS RACHANA BAHADUR W-11/2, DLF PHASE 3 HARYANA 122 002

57. MAJOR R S BHATTI #85, BHATTI HOUSE, SANTPURA ROAD, MODEL TOWN YAMUNA NAGAR, HARYANA 135 001

58. SRI. A P S BHATTI #85, BHATTI HOUSE, SANTPURA ROAD, MODEL TOWN YAMUNA NAGAR, HARYANA 135 001

59. MR SIDDHARTH MOUDGIL 1668-B, VISHNU GARDENS JAGADHRI HARYANA 135 003

60. MRS UMA MOUDGIL 1668-B, VISHNU GARDENS JAGADHRI HARYANA 135 003

61. MRS SUDHA SAHAI C/O MR M S SAWHNEY, UNIVERSAL TIMBER CORPORATION, NEAR OLD SABSI MANDI YAMUNA NAGAR HARYANA 135 001

- 77 -

62. MS MANDIRA SAWHNEY UNIVERSAL TIMBER CORPORATION NEAR OLD SABSI MADNI YAMUNA NAGAR HARYANA 135 001

63. MR JAYANT SINGH SAWHNEY UNIVERSAL TIMBER CORPORATION NEAR OLD SABSI MADNI YAMUNA NAGAR HARYANA 135 001

64. MR KULDIP SINGH MADAN MA 1-3/4A, GARDENESTATE GURGAON HARYANA 122 002

65. MRS RAMINDER K SINGH MA 1-3/4A, GARDENESTATE GURGAON HARYANA 122 002

66. MRS PUNAM KAPOOR B-500, NEW DFIENDS COLONY NEW DELHI

67. MS MADHU SAWHNEY B-500, NEW FRIENDS COLONY NEW DELHI

68. MR BRIJINDER SINGH DUGAL DUGAL CONSTRUCTION (INDIA) LTD V CATTARPUR, MEHRAULI NEW DELHI 110030

69. MRS TEJVANS DUGAL DUGAL CONSTRUCTION (INDIA) LTD V CATTAPUR, MEHRAULI NEW DELHI 110030

70. MOULANA ABDUL HASAN NADVI ISLAMIC ACADEMY CHARITABLE TRUST, P B NO.30 BHAKTAL 581320 KARNATAKA REP BY ITS GENERAL SECRETARY MR MOHAMMED ILYAS NADVI

71. MR MOHAMMED NOUMAN ALIAKBARA 5TH CROSS, BUNDER ROAD,

- 78 -

BHAKTAL 581320 KARNATAKA

72. MRS AYSHA SAMREEN KOLAR 5TH CROSS, BUNDER ROAD, BHAKTAL 581320 KARNATAKA

73. MR NOORUL HUDA SIDDIQUE HUSN-E-MAAB, SECOND CROSS ROAD, MADINA COLONY, JAMIA ABAD ROAD, BHATKAL, UTTARA KANNADA DIST KARNATAKA

74. MS ZAKIYYAH FARHAT HUSN-E-MAAB, SECOND CROSS ROAD, MADINA COLONY, JAMIA ABAD ROAD, BHATKAL, UTTARA KANNADA DIST KARNATAKA

75. MR. ABDUL JALEEL SIDDIQUE "HUSN-E-MAAB", JAMIA ABAD ROAD, MADINA COLONY, BHATKAL, UTTARA KANNADA DIST, KARNATAKA, REP BY HIS POWER OF ATTORNEY MR. NURUL HUDA,RESIDING AT HUSN-E-MAAB, 2ND CROSS, MADEENA COLONY, BHATKAL-581 320

76. MR. MOHAMMED SHUAIB MOHTESHAM NO.3/1, NAWAYATH COLONY, JALI ROAD, BHATKAL UTTAR KANNADA DIST-581320 KARNATAKA

77. MRS. FARZEEN SHUAIB NO.3/1, NAWAYATH COLONY, JALI ROAD, BHATKAL UTTAR KANNADA DIST-581320 KARNATAKA

78. MR. HASSAN SHABBER FAIZUL HASNAIN, NAWAYATH COLONY, SHIFA ROAD, BHATKAL UTTAR KANNADA DIST-581320 KARNATAKA

79. MRS. MUMTAZ BHANU FAIZUL HASNAIN, NAWAYATH COLONY, SHIFA ROAD,BHATKAL, UTTAR KANNADA DIST 581320, KARNATAKA, BY THEIR POWER OF

- 79 -

ATTORNEY, MR. ABDUL MUEED KADLI, ESTATE PRIDE, NO. 101, LANDMARK PLAZA, NO. 299, LANGFORD ROAD, BANGALORE-25

80. MR ABDUR RAHIM MISBAH NO. 35, THIRD FLOOR, " SHAHEEN MANSION, IM MERCHANT ROAD, KHADAK, MUMBAI-9

81. MR. MOHAMMED YASEEN NO. 35, THIRD FLOOR, " SHAHEEN MANSION, IM MERCHANT ROAD, KHADAK, MUMBAI-9

82. MR. IRFAN AHMED USMAN JUBAPU "JUBAPU HOUSE", NO. 31/1, USMAN NAGAR, BHATKAL, UTTARA KANNADA DISTRICT-581320 KARNATAKA

83. MRS. FAIZA BANU "JUBAPU HOUSE", NO. 31/1, USMAN NAGAR, BHATKAL, UTTARA KANNADA DISTRICT-581320 KARNATAKA

84. MR. MOHAMMED ISHAQUE SHAHBANDRI "MASHA ALLAH BUILDING" OPPOSITE HUDA MASJID, JALI ROAD, AZAD NAGAR, BHATKAL, UTTARA KANNADA DIST-581320 KARNATAKA

85. MRS. BIBI NASIRAH "MASHA ALLAH BUILDING" OPPOSITE HUDA MASJID, JALI ROAD, AZAD NAGAR, BHATKAL, UTTARA KANNADA DIST-581320 KARNATAKA

86. MR. SHABANDRI MOHAMMED IQBAL NO. 201, LIGHT HOUSE CONDOMINIUM, LIGHT HOUSE ROAD, MANGALORE, D.K-570 003

87. MRS. JUGNOO BANU NO. 201, LIGHT HOUSE CONDOMINIUM LIGHT HOUSE ROAD, MANGALORE, D.K-570 003

88. MS. SHAZIA NO. 201, LIGHT HOUSE CONDOMINIUM

- 80 -

LIGHT HOUSE ROAD, MANGALORE, D.K-570 003

89. MS. SAMIRA NO. 201, LIGHT HOUSE CONDOMINIUM LIGHT HOUSE ROAD, MANGALORE, D.K-570 003

90. M/S COMMERCIAL ENTERPRISES A PARTNERSHIP FIRM # 120, COMMERCIAL STREET, BANGALORE THROUGH ITS MANAGING PATNER

91. SALARPURIA GRIHA NIRMAN PVT LTD SATTVA GROUP, 4TH FLOOR, SALARPURIA WINDSOR, # 3, ULSOOR ROAD, BANGALORE-560 066 REP BY MANAGING DIRECTOR

92. MS. JAISHREE JANARDHANAN # 18, GRANT ROAD BANGALORE0-560 001

93. MS GEETHA MANOHAR # 18, GRANT ROAD BANGALORE0-560 001

94. MR. V.P. RANGA # 26, SANKEY ROAD, SESHADRIPURAM BANGALORE-560020

95. M/S VISHALA INDIA COMMERICIAL DEVELOPERS PVT LTD, NO. E1/16, 1ST FLOOR, 1ST CROSS, SYNDICATE BANK COLONY, BANNERGHATTA ROAD, BANGALORE-560 076 REP BY MANAGING DIRECTOR

96. MR. P. D. SHYLENDRA C/O GAJANANA ENTERPRISES, NO.6, 11TH MAIN ROAD, 4TH BLOCK, JAYANAGAR, BANGLORE-560011

97. MR. M SRINIVAS CHEEMASANDRA VILLAGE, VIRGONAGAR POST, BIDARHALLI HOBLI,

- 81 -

BANGALORE EAST TALUK, BANGALORE-49

98. MR RAGHAVA REDDY ANJANEYA INFRASTRUCTURE PROJECTS PRIVATE LTD., REGISTERED OFFICE AT 1ST FLOOR, ANJANEYA COMPLEX NO. 147, HAL AIRPORT ROAD, KODIHALLI, BANGALORE

99. MR R NARAYAN REDDY NO. 93/1, DODDANEKUNDI EXTENSION AND POST, CHINNAPPANAHALLI, HAL ROAD, OPP: MARATHA HALLI, BANGALORE-37

100. MR N NAGARAJU NO. 69, MANJUNATHA NILAYA GARUDARCHARAPALYA,MAHADEVAPURA POST, BANGALORE-48

101. MR M SHANTAKUMARI NO. 69 , MANJUNATHA NILAYA, GARUDARCHARAPALYA, MAHADEVAPURA POST, BANGALORE-48

102. MR. S B YELBURGI # 17/20/1454, MASCARANHAS GARDEN, FALNIR ROAD, MANGALORE-575002

103. MRS. RENNA S YELBURGI # 17/20/1454, MASCARANHAS GARDEN, FALNIR ROAD, MANGALORE-575002

104. MR SIRAJ AHMED NO.37/7, ULSOOR ROAD, BANGALORE-42

105. MRS. N.VISHALAKSHI 51/20, OSBORNE ROAD, BANGALORE-42

106. MRS SHEFALI VIG # 45/15 B, GUBANA INDUSTRIAL AREA,

- 82 -

RAJAJINAGAR 6TH BLOCK, BANGALORE-560 010

107. MRS. MAHIRA WAHAB MAHIRA VILLA NO. 11/5, 3RD CROSS, JAYAMAHAL EXTENSION, NANDIDURGA ROAD, BANGALORE-560046

108. MRS. SAMIRA SHAKIR 7 AM, 442, FIRST BLOCK, HRBR LAYOUT, KALYAN NAGAR, BANGALORE-560 084

109. MR D V GIRISH NO. 4065, 30TH CROSS, 18TH MAIN ROAD, BANASHANKARI 2ND STAGE, BANGALORE-04

110. MRS KALPANA HARISH NO. 4065, 30TH CROSS, 18TH MAIN ROAD, BANASHANKARI 2ND STAGE, BANGALORE-04

111. MRS. DAVANAM CONSTRUCTIONS PVT. LTD. NO.148, SURVEYOR STREET, BASAVANGUDI BANGALORE – 4 REP. BY ITS MANAGING DIRECTOR ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R4 SRI. K.S.RAVISHANKAR, ADV. FOR R5 & 91 SRI. H.S.SACHIDANANDA, ADV. FOR R15 SRI. SRINIVAS N., ADV. FOR R70 TO 89 SRI. T. RANGARAJAN, ADV. FOR R95 SRI. B.N.GURU RAJ, ADV. FOR R7 SRI. G.KRISHNAMURTHY, ADV. FOR R109 – 111 & R14 SRI. G.V.BABU, ADV. FOR R16 TO 21 SRI. ANIYAN JOSEPH, ADV. FOR R1 AND R3 RESPONDENTS 6, 9 TO 14, 22, 25 TO 27, 32, 35 TO 39, 41 TO 43, 48 TO 51, 56, 57, 58, 61, 87, 90, 92, 93 TO 98, 100, 101, 103, 105 TO 108, 33, 34, 40, 45, 102, 104, 23, 31, 44, 52, 59, 62, 65 TO 67 – SERVED)

- 83 -

AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT, 2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS IT RELATES TO THE PETITIONER; SET-ASIDE SECTION 76(A)(6)(H) AND SECTION 77 OF THE FINANCE ACT, 2010 IN SO FAR AS IT RELATES TO THE PETITIONER.

W.P. 22918/10

BETWEEN

MAX HYPERMARKET INDIA PRIVATE LIMITED A COMPANY INCORPORATE UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT 2ND FLR, (ABOVE SPAR HYPERMARKET) NO. 39/3 AND 44 BANNERGHATTA ROAD, BANGALORE-29, REP BY AUTHORIZED SIGNATORY N. ANANTHA MURTHY

... PETITIONER

(BY SRI. NALINA MAYEGOWDA, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001

2. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS, JIJIBHOY LANE, PAREL(EAST) MUMBAI-400 012

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001

- 84 -

4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI-110 001 THROUGH SECRETARY

5. M/S BLUE HORIZON HOTELS PVT. LTD. NO. 172/1, SRINIVAS INDUSTRIAL ESTATE, BANNERGHATTA ROAD, BANGALORE-560076 REP BY ITS MANAGING DIRECTOR

6. M/S GOPALAN ENTERPRISES INDIA PVT. LTD. NO.5, RICHMOND ROAD, BANGALORE-560025 REP BY ITS MANAGING DIRECTOR

7. M/S PRESTIGE SHANTINIKETAN LEISURES PVT. LTD THE FALCON HOUSE #1, MAIN GUARD CROSS ROAD, BANGALORE-1 REP BY ITS MANAGING DIRECTOR

8. MR. A. VENKATESH R/O NO. 1031/E, 40TH CROSS, 4TH "T" BLOCK, JAYANAGAR, BANGALORE-560 041

9. MR. A. GOVINDAPPA R/O NO. 1031/D, 40TH CROSS, 4TH "T" BLOCK, JAYANAGAR, BANGALORE-560 041

10. MR. A. SRINIVASA R/O NO. 1031/D, 40TH CROSS, 4TH "T" BLOCK, JAYANAGAR, BANGALORE-560 014

11. MR. A. JAYARAM R/O NO. 1031/C, 40TH CROSS, 4TH "T" BLOCK, JAYANAGAR, BANGALORE-560 041

12. MR. A. KRISHNAPPA R/O NO. 1031/C, 40TH CROSS, 4TH "T" BLOCK,

- 85 -

JAYANAGAR, BANGALORE-560 041

13. MR. A. RAMACHANDRA R/O NO. 1031/B, 40TH CROSS, 4TH "T" BLOCK, JAYANAGAR, BANGALORE-560 041

14. MR. A. SHIVAKUMAR R/O NO. 1031/D, 40TH CROSS, 4TH "T" BLOCK, JAYANAGAR, BANGALORE-560 041

15. MRS. A. SOWBHAGYALAKSHMI ANNAYAPPA R/O NO. 1031/E, 40TH CROSS, 4TH "T" BLOCK, JAYANAGAR, BANGALORE-560 041

16. M/S. ABHISHEK DEVELOPERS MANTRI HOUSE NO.41, VITTAL MALLYA ROAD BANGALORE – 560001 REP. BY ITS MANAGING DIRECTOR

17. MRS. B. SUCHITRA W/O. H.J.BACHEGOWDA CHIKKAHULLUR, DESARAHALLI POST HOSKOTE TALUK BANGALORE RURAL DISTRICT BANGALORE - 562114

18. MR. H.J.BACHEGOWDA CHIKKAHULLUR, DESARAHALLI POST HOSKOTE TALUK BANGALORE RURAL DISTRICT BANGALORE – 562114

19. M/S. HOTEL WOODSIDE K.S.RAO ROAD MANGALORE – 575001 REP. BY MR. S.M.ARSHAD

20. MR. ANIL D. PANDIT R/O. APARTMENT NO.202, CLASSIQUE PARADISE A-WING, K.S.RAO ROAD HAMPANKATTA MANGALORE – 575001 REP. BY GPA HOLDER MR. S.M.ARSHAD

- 86 -

21. MR. NARAYAN D. PANDIT R/O. APARTMENT NO. 202, DUNE APARTMENTS KADRI SHIVABAGH ROAD KADRI, MANGALORE – 575002 REP. BY GPA HOLDER MR. S.M.ARSHAD

22. M/S. MOHTISHAM COMPLEXES PVT. LTD. A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING REGD. OFFICE AT 6 TH & 7 TH FLOOR EMPIRE, M.G.ROAD MANGALORE – 575003 REP. BY ITS MANAGING DIRECTOR MR. S.M.ARSHAD ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R4 SRI. B.N.GURURAJ, ADV. FOR R16 SRI. G. KRISHNA MURTHY, ADV. FOR R6 R5, 7, 8 TO 22 – SERVED)

W.P. 26225/10

BETWEEN

M/S DISH HOSPITALITY PRIVATE LIMITED REGD OFF:A WING, 3RD CROSS, RAHEJA POINT 1, VAKOLA PIPE LINE, SANTACRUZ (EAST) MUMBAI 400055, REPRESENTED BY ITS AUTHORISED SIGNATORY MR NARENDRA RAMCHAND OCHANI ... PETITIONER

- 87 -

(BY SMT. NALINA MAYEGOWDA, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110001

2. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS JIJIBHOY LANE, PAREL (EAST) MUMBAI 400 012

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK,NEW DELHI 110001 THROUGH SECRETARY

4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI 110 001 THROUGH SECRETARY

5. UNITED BREWERIES (HOLDINGS) LTD 12TH FLOOR,VITTAL MALLYA ROAD, BANGALORE 560001 REP. BY ITS MANAGING DIRECTOR

6. PRESTIGE ESTATES PROJECTS LIMITED THE FALCON HOUSE NO.1, MAIN GUARD CROSS ROAD, REP. BY ITS MANAGING DIRECTOR ... RESPONDENTS

(BY SRI. N R BHASKAR CGC FOR R1-R4 SRI. SHIVCHARAN, ADV. FOR R5 R6 - SERVED)

- 88 -

THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS IT RELATES TO THE PETITIONER.

W.P. 31371/10

BETWEEN

M/S MARVERICK VENTURES NO.325/1, 14TH MAIN, 5TH CROSS, RMV EXTENSION, SADASHIVANAGAR, BANGALORE-560080 KARNATAKA (REP BY MR. RAMESH GOWDA-PARTNER) ... PETITIONER

(BY SRI. K S RAVI SHANKAR, ADV.)

AND

1. UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS REP. BY ITS SECRETARY NORTH BLOCK, NEW DELHI-110001

2. THE COMMISSIONER OF SERVICE TAX V FLOOR, NO. 16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE-560027 ... RESPONDENTS

(BY SRI. N R BHASKAR CGSC )

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE RETROSPECTIVE AMENDMENT AND VALIDATING PROVISION IN SECTION 76(A)(6)(H) AND SECTION 77 OF THE FINANCE ACT, 2010 IS UNCONSTITUTIONAL AND ULTRA VIRES IN SO FAR AS PETITIONER; HOLD THAT LEVY OF SERVICE TAX ON RENTING OF IMMOVABLE PROPERTY, WHICH DOES NOT INVOLVE ANY SERVICE AND VALUE ADDITION AS ULTRA VIRES THE PROVISIONS OF THE FINANCE ACT, 1994 AND THE CHARGING SECTION 66 IN SO FAR AS PETITIONER.

- 89 -

W.P. 29554/10

BETWEEN

HCL TECHNOLOGIES LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT NO. 806-808, "SIDDHARTH", NO. 96, NEHRU PLACE, NEW DELHI-110 019 R/ BY SHRI. ANIL CHANA CHIEF FINANCIAL OFFICER ... PETITIONER

(BY SRI. LAKSHMI KUMARAN, ADV. )

AND

1. UNION OF INDIA REP BY ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110 001

2. THE CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINAN REPRESENTED BY ITS CHAIRMAN HAVING ITS OFFICE AT NORTH BLOCK NEW DELHI-110 001

3. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS JIJIBHOY LANE, PAREL (EAST) MUMBAI

4. THE COMMISSIONER OF SERVICE TAX 5TH FLOOR, S P COMPLEX NO. 16, LALBAGH ROAD BANGALORE-560027 ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT SECTION 76(A)(6)(H) AND SECTION 77 OF FINANCE ACT 2010 AS NULL AND VOID AND ULTRAVIRES THE CONSTITUTION OF INDIA AND / OR PLEASED TO STRIKE DOWN THE SAID PROVISIONS BEING ILLEGAL ARBITRARY AND VIOLATIVE OF

- 90 -

ARTICLE 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS THE PETITIONER IS CONCERNED; AND ETC.

W.P. 30273/10

BETWEEN

M/S. VINAYAKA MARBLES AND GRANITES 2.26.27 BASEMENT, SONA TOWER, HOSUR ROAD, BANGALORE 560 029 REP BY ITS PARTNER MR SANJAY VERMA ... PETITIONER

(BY SRI. B N GURURAJ, ADV.)

AND

1. UNION OF INDIA MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI 110 001 REP BY THE REVENUE SECRETARY

2. THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK NEW DELHI 110 001

3. ADDITIONAL COMMISSIONER OF SERVICE TAX 16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE 560 027 ... RESPONDENTS

(BY SRI. N R BHASKAR CGSC )

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO STRIKE DOWN SECTION 65(90A), SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994 AT ANNEXURE-E IN SO FAR AS THE PETITIONER IS CONCERNED; RESTRAIN RESPONDENTS NO.1 TO 3 FROM TAKING STEPS TO RECOVER THE DISPUTED TAX IN SO FAR AS THE PETITIONER IS CONCERNED, DURING THE PENDENCY OF THIS WRIT PETITION.

WP S. 27388/10 & 41501-41502/10

BETWEEN

- 91 -

SAI SILKS (KALAMANDIR) LTD HAVING OFFICE AT NO. 6-3-790/8 FLAT NO.1, BATHINA APARTMENTS AMEERPET, HYDERABAD-500016 REP. BY ITS DIRECTOR SRI CHALAVADI DOONDESWARA KANAKA DURGA RAO

... PETITIONER (BY SRI. NARENDAR G, ADV.)

AND

1. UNION OF INDIA BY ITS SECRETARY TO GOVERNMENT DEPARTMENT OF REVENUE MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI-100 002

2. THE COMMISSIONER OF SERVICE TAX SERVICE TAX COMMISSIONERATE NO. 16/1, LALBAGH ROAD S P COMPLEX BANGALORE-560027

3. THE SUPERINTENDENT OF SERVICE TAX OFFICE OF ASSISTANT COMMISSIONER OF SERVICE TAX, DIVISION-III NO. 16/1, LALBAGH ROAD, S P COMPLEX BANGALORE-560027 ... RESPONDENTS

(BY SRI. N R BHASKAR CGSC )

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE AMENDMENT MADE TO SECTION 65 (105) (zzzz) OF THE FINANCE ACT AS UNCONSTITUTIONAL AND THE NOTIFICATION NO.24/2007-ST DATED 22.5.2007 AS ULTRA VIRES OF THE FINANCE ACT, 1994 IN SO FAR AS THE PETITIONER IS CONCERNED.

W.P. 21809/10

BETWEEN

HYPERCITY RETAIL (INDIA) LTD A COMPANY INCORPORATED UNDER THE

- 92 -

COMPANIES ACT, 1956 & HAVING ITS REGISTERED OFFICE AT PLOT NO. C-30, BLOCK "G" OPP. SIDBI, BANDRA KURLA COMPLEX, BANDRA (E) MUMBAI ... PETITIONER

(BY SMT. NALINA MAYEGOWDA, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI

2. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFICE AT PIRAMAL CHAMBERS, JIJIBHOY LANE, PAREL (EAST) MUMBAI

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI THROUGH SECRETARY

4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK NEW DELHI THROUGH SECRETARY

5. EMBASSY PROPERTY DEVELOPMENT LTD N APPANA BUILDING, HEGANAHALLI POST, KUNDANA HOBLI, NAGAMANGALA VILLAGE, DEVANAHALLI TALUK, BANGALORE THROUGH MANAGING DIRECTOR ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R4 R5 – SERVED)

- 93 -

2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS THE PETITIONER IS CONCERNED.

W.P. 12830/11

BETWEEN

PUMA SPORTS INDIA PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGD OFFICE AT 500 CMH ROAD, INDIRANAGAR BANGALORE REP. BY SRI. DIPAK AGARWAL, AGED 33 YEARS SENIOR MANAGER – FINANCE & ACCOUNTS & CO.

... PETITIONER (BY SRI. G SHIVADAS, ADV.)

AND

1. UNION OF INDIA REP BY ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENU NORTH BLOCK NEW DELHI 110 001

2. THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE REP BY ITS CHAIRMAN HAVING OFFICE AT NORTH BLOCK NEW DELHI 110 001

3. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMALA CHAMBERS, JIJIBHOY LANE, PAREL (EAST) MUMBAI

4. THE COMMISSIONER OF SERVICE TAX, 5TH FLOOR S P COMPLEX, NO 16 LALBAGH ROAD, BANGALORE 560027 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC )

- 94 -

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT SECTION 76(A)(6)(H) AND SECTION 77 OF FINANCE ACT 2010 AS NULL AND VOID AND ULTRAVIRES THE CONSTITUTION OF INDIA AND/OR PLEASED TO STRIKE DOWN THE SAID PROVISIONS BEING ILLEGAL ARBITRARY AND VIOLATIVE OF ARTICLE 14, 246 AND 265 OF THE CONSTITUTION OF INDIA; AND ETC.

WP S. 17731-17734/11

BETWEEN

1. MR NASRULLA RAHIM KHAN NO.22 SARDAR PATRAPPA ROAD, BANGALORE 560 002

2. MRS MUSARATH NAVEED NO.22 SARDAR PATRAPPA ROAD, BANGALORE 560 002

3. MR SHAHBAZ NASR KHAN NO.22 SARDAR PATRAPPA ROAD, BANGALORE 560 002

4. MS MIRAL RABIA NO.22 SARDAR PATRAPPA ROAD, BANGALORE 560 002 ... PETITIONERS

(BY SRI. B N GURURAJ, ADV.)

AND

1. UNION OF INDIA MINISTRY OF FINANCE NORTH BLOCK NEW DELHI 110 001 REP. BY ITS REVENUE SECRETARY.

2. THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK NEW DELHI 110 001

3. ADDITIONAL COMMISSIONER OF SERVICE TAX 16/1, S.P.COMPLEX,

- 95 -

LALBAGH ROAD, BANGALORE 27

4. ASSISTANT COMMISSIONER OF SERVICE TAX 16/1, S.P.COMPLEX, LALBAGH ROAD, BANGALORE 27 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC )

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO STRIKE DOWN SECTION 65(90A), SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994 AT ANNEXURE-A; RESTRAIN RESPONDENTS NO.1 TO 4 FROM TAKING STEPS TO RECOVER THE DISPUTED SERVICE TAX IN SO FAR AS PETITIONERS NO.1 TO 4 ARE CONCERNED, DURING THE PENDENCY OF THIS WRIT PETITION.

W.P. 35241/10

BETWEEN

FABINDIA OVERSEAS PVT LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, HAVING ITS REGD., OFFICE AT 14, N BLOCK MARKET, GREATER KAILASH PART 1, NEW DELHI 110048 AND THROUGH ITS REGIONAL FINANCE HEAD AND AUTHORISED REPRESENTATIVE MR. AJEET JHA ... PETITIONER

(BY SMT. GAYATHRI BALU, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECY. MINISTRY OF FINANCE DEPT. OF REVENUE, NORTH BLOCK NEW DELHI-110 001

2. CENTRAL BOARD OF EXCISE AND CUSTOMS DEPT. OF REVENUE MINISTRY OF FINANCE GOVT. OF INDIA NORTH BLOCK NEW DELHI

- 96 -

3. DIRECTOR GENERAL OF SERVICE TAX HAVING HIS OFFICE AT PIRAMAL CHAMBERS JIJIBHOY LANE, PAREL (EAST) MUMBAI- 400 012

4. COMMISSIONER OF SERVICE TAX SERVICE TAX COMMISSIONEATE HAVING ITS OFFICE AT NO. 16, S.P. COMPLE LALBAGH ROAD, BANGALORE

5. ALMAS FARID ALI NO. 4, ST. MARKS ROAD, BANGALORE

6. MAVERICK HOLDINGS AND INVESTMENTS PVT. LTD., NO. 78/1, NEW KR ROAD, BASAVANAGUDI BANGALORE

7. TADIMALA GAUTAMI NO. 145, CHURCH ROAD, OPP. DEVAKI HOSPITAL MYLAPORE, CHENNAI-60004

8. KANCHAN KARLO NO. 136, 9TH MAIN, 6TH A CROSS, RMV, BANGALORE

9. NIRVANZA PVT. LTD. NO. 16/A, MILLER ROAD, KKMP BLDG., VASANTHNAGAR BANGALORE

10. PRASHANT V CHHABRIA NO. 757, IST STAGE INDIRANAGAR, BANGALORE

11. M SANDHYA HOUSE NO. 44-19-130/2, 2ND LANE VIKAS NAGAR, GUNTUR, ANDHRA PRADESH 522006

12. Y NARMADA HOUSE NO. 45-2-40/6/5 RAMACHANDRA NAGAR, AKKAYYA PALEM VISAKHAPATNAM ANDHRA PRADESH 530016

13. PRESTIGE ESTATES PROJECTS PVT. LTD. NO. 1, FALCON HOUSE, MAIN GUARD CROSS ROAD BANGALORE

- 97 -

14. A S PARMESH RMC YARD TIPTUR KARNATAKA-572201

15. ABC CONSOLIDATED PVT. LTD. EMBASSY CHAMBERS NO. 5, VITTAL MALLYA ROAD, BANGALORE

16. Y N TIWARY NO. 503, IST FLOOR,CMH ROAD, INDIRANAGAR, BANGALORE

17. TAMIL SELVI NO. 393 C, METTUTHOTTAM, SAICHETTIPALAYAM, COIMBATORE-641047

18. M N BADRINATH 295, 9TH MAIN, 34TH CROSS, JAYANAGAR, 4TH BLOCK BANGALORE

19. ABHISHEK DEVELOPERS NO. 41, MANTRI HOUSE, VITTAL MALLYA ROAD, BANGALORE

20. VIJAYALAKSHMI DOOR NO. 174-17/1, NTR LAYOUT, BEHIND CHOUNDESHWARI TEMPLE, MARTHA HALLI BANGALORE

21. JAMEELA RASHEED FLAT NO. 602, 6TH FLOOR, HERMITAGE FALNIR, MANGALORE ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1-4 SRI. SRIRANGA, ADV. FOR R6 SRI. B.N.GURURAJ, ADV. FOR R19 R5, 8, 9, 10 TO 16, 18, 20 - SERVED)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TODECLARE THE IMPUGNED PROVISIONS, VIZ SECTION 65(90A) READ WITH SECTION 65 (105) (zzzz) OF THE FINANCE ACT, 1994 AS AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND/OR SECTION 66 OF THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF

- 98 -

ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS THE PETITIONER IS CONCERNED.

W.P. 38309/09

BETWEEN

B N RENUKA W/O T SRINIVAS HINDU, AGED 50 YEARS REPTD BY HER GPA HOLDER DR.S.THIMAPPA, AGED 78 YEARS S/O LATE SUBBANNA NO.318, 15TH CROSS, SADASHIVANAGAR, BANGALORE-560080 ... PETITIONER

(BY SRI. H R ANANTHAKRISHNA MURTHY, ADV.)

AND

THE COMMISSIONER OF SERVICE TAX NO.16/1, S.P.COMPLEX, LALBAGH ROAD, BANGALORE-560021 ... RESPONDENT

(BY SRI. N.R.BHASKAR, CGSC)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE LETER DTD 29.04.08 UNDER THE ORIGINAL OF ANNEX-E.

W.P. 12176/10

BETWEEN

SMT SABITHA DEVI AGED ABOUT 68 YEARS, W/O SQN. LDR. S.V. KOHLI (RETD) NO.226, 18TH CROSS, UPPR PALACE ORCHARDS, SADASHIVANAGAR, BANGALORE ... PETITIONER

(BY SRI. H R ANANTHAKRISHNA MURTHY, ADV.)

AND

- 99 -

THE COMMISSIONER OF SERVICE TAX NO. 16/1, S.P COMPLEX, LALBAGH ROAD, BANGALORE ... RESPONDENT

(BY SRI. N R BHASKAR, CGSC )

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF PROHIBITION OR ANY OTHER WRIT OR DIRECTION OR ORDER RESTRAINING THE RESPONDENT FROM COLLECTING SERVICE TAX IN RESPECT OF THE RENTING OF PREMISES MENTIONED IN THE SCHEDULE HEREUNDER IS CONCERNED.

WP S. 15396-15397/09

BETWEEN

1. M/S. SPAN GLOBAL PVT LTD NO.67/6, VINAY MANSION, TUMKUR ROAD, BANGALORE 22 (REP. BY ITS DIRECTOR MR.ANUP K.AGRAWAL)

2. M/S BANGALORE SHIRT COMPANY PVT.LTD., NO.12/B, 6TH MAIN, 3RD PHASE PEENYA INDUSTRIAL ESTAET, BANGALORE 58 (REP. BY ITS DIRECTOR MR. ANUP K. AGARWAL) ... PETITIONERS

(BY SRI. M ARUN PONAPPA, ADV.)

AND

1. UNION OF INDIA (THROUGH THE JOINT SECRETARY) MINISTRY OF LAW JUSTICE AND COMPANY AFFAIRS AAYAKAR BHAWAN, M.K.ROAD, CHURCH GATE MUMBAI 400 002

2. SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA

- 100 -

3. THE CENTRAL BOARD OF EXCISE & CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI 110 001

4. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS, JIJIBHOY LANE, PAREL (EAST), MUMBAI.

5. THE COMMISSIONER OF SERVICE TAX IST FLOOR S.P.COMPLEX, LALBAGH ROAD, BANGALOER 27. ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CSGC FOR R1 TO R5)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS VIZ SECTION 65 (90A) & SECTION 65(105) (zzzz) OF THE SAID FINANCE ACT 1994, AS AMENDED BY FINANCE ACT, 2007 AS ULTRA-VIRES ENTRY 18 & ENTRY 45 OF LIST-II OF SCHEDULE VII OF THE CONSTITUTION OF INDIA & OR ARTICEL 19(1)(G) OF THE CONSTITUTION OF INDIA & OR SECTION 66 OF THE FINANCE ACT 1994, IN SO FAR AS THE PETITIONER IS CONCERNED.

W.P. 12177/10

BETWEEN

SQN LDR S V KOHLI (RETD) S/O LATE DR D N KOHLI AGED ABOUT 73 YEARS NO.226, 18TH CROSS UPPER PALACE ORCHARDS SADASHIVANAGAR BANGALORE 560080 ... PETITIONER

(BY SRI. H R ANANTHAKRISHNA MURTHY, ADV.)

AND

THE COMMISSIONER OF SERVICE TAX NO.16/1, S.P.COMPLEX, LALBAGH ROAD BANGALORE 560021 ... RESPONDENT (BY SRI. N.R.BHASKAR, CGSC)

- 101 -

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO RESTRAIN THE RESPONDENT FROM COLLECTING SERVICE TAX IN RESPECT OF THE RENTING OF PREMISES MENTIONED IN THE SCHEDULE HEREUNDER IS CONCERNED.

W.P. 12178/10

BETWEEN

1. SRI ARUN KIRAN S/O SRI S V KOHLI AGED AOBUT 40 YEARS NO.226, 18TH CROSS, UPPER PALACE ORCHARDS, SADASHIVANAGAR BANGALORE

2. DR. ANURADHA KOHLI D/O SRI S V KOHLI AGED ABOUT 38 YEARS NO.226, 18TH CROSS, UPPER PALACE ORCHARDS, SADASHIVANAGAR BANGALORE REP BY GPA HOLDER SRI ARUN KIRAN ... PETITIONERS

(BY SRI. H R ANANTHAKRISHNA MURTHY, ADV.)

AND

THE COMMISSIONER OF SERVICE TAX NO. 16/1, S.P COMPLEX, LALBAGH ROAD, BANGALORE ... RESPONDENT

(BY SRI. N R BHASKAR, CGSC)

W.P. 13153/09

BETWEEN

- 102 -

M/S ADISHWAR INDIA LTD NO.146, 11TH C CROSS I MAIN, 2ND STAGE, WEST OF CHORD ROAD, BANGALORE 86 REP. BY ITS MANAGING DIRECTOR MR. PARAS JAIN. ... PETITIONER (BY SRI. B L NANDA KUMAR, ADV. )

AND

THE UNION OF INDIA REP. BY ITS SECRETARY MINSITRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NEW DELHI. ... RESPONDENT

(BY SRI. N.R.BHASKAR, CGSC)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTIFICATION DT.225.07, AS PER SECTION 65 (105) (ZZZ) OF THE FINANCE ACT VIDE ANN-K, AND CIR.NO.98/1/08, DT.4.1.08, AS PER ANN-K1; DIRECT THE RESPONDENTS TO REFUND THE SERVICE TAX ALREADY PAID BY THE PETITIONER, EVER SINCE FORM 1.6.07.

WP S. 21807/10 & 22315/10

BETWEEN

1. SHOPPERS STOP LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, AND HAVING ITS REGTD OFFICE AT EUREKA TOWERS, B WING, 9TH FLOOR MINDSPACE, LINK ROAD, MALAD (WEST) MUMBAI THROUGH MOHD. JAFFER PANJWANI (AUTHORISED SIGNATORY)

2. MR PRASHANT SUSHIL CHANDRA MEHTA 3, MAISTRY CO-OP HOUSING SOCIETY LTD 65 (Z) 4, LINKING ROAD, SANTACRUZ (WEST) MUMBAI AGED 55 YEARS ... PETITIONERS (BY SMT. NALINA MAYEGOWDA, ADV.)

- 103 -

AND

1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI

2. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFICE AT PIRAMAL CHAMBERS, JIJIBHOY LANE, PAREL (EAST) MUMBAI

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI THROUGH SECRETARY

4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK NEW DELHI THROUGH SECRETARY

5. EUROAMER GARUDA RESORTS (INDIA) PRIVATE LIMITED (GARUDA) 78/1, NEW K R ROAD, BASAVANAGUDI BANGALORE THROUGH MANAGING DIRECTOR

6. MAVERICKS HOLDING & INVESTMENTS PVT LTD (GARUDA) REGISTERED OFFICE SUNDAR BHAVAN, 1ST FLOOR, 28/38, PESIN NARIMAN STREET FORT, MUMBAI THROUGH MANAGING DIRECTOR

7. UNITED BREWERIES (HOLDINGS) LIMITED UB ANCHORAGE, NO.1 RICHMOND ROAD, BANGALORE THROUGH MANAGING DIRECTOR

8. PRESTIGE ESTATES PROJECTS (P) LTD THE FALCON HOUSE, NO.1, MAIN GUARD CROSS ROAD, BANGALORE THROUGH MANAGING DIRECTOR

- 104 -

9. RAGHUNATH NARAYANAN 19 JUDGE JAMBULINGAM STREET OFF DR. RADHAKRISHNAN SALAI, MYLAPORE, CHENNAI MAJOR

10. CLASSIC REALTY PVT LTD 56 /34, 1ST MAIN, VYALIKAVAL, BANGALORE THROUGH MANAGING DIRECTOR

11. ABHISHEKH DEVELOPERS MANTRI HOUSE # 41, VITTAL MALLYA ROAD, BANGALORE THROUGH MANAGING DIRECTOR

12. IVORY PROPERTIES & HOTELS PVT PLOT NO. C-30, BLOCK G, OPP SIDBI BANDRA KURLA COMPLEX, BANDRA (W) MUMBAI THROUGH MANAGING DIRECTOR

13. MS BANU RAMASWAMY NO.1154, 12TH MAIN, HAL 2ND STAGE, INDIRANAGAR, BANGALORE MAJOR

14. MR K SANTOSH KUMAR 1031/B, 40TH CROSS, 4TH T BLOCK, JAYANAGAR, BENGALURU MAJOR

15. MR A KRISHNAPA 1031/B, 40TH CROSS, 4TH T BLOCK, JAYANAGAR, BENGALURU MAJOR

16. MRS T CHELUVAMBA 1031/B, 40TH CROSS, 4TH T BLOCK, JAYANAGAR, BENGALURU MAJOR ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R3 SRI. B.N.GURURAJ, ADV. FOR R11 M/S. JUST LAW, ADVS. FOR R5 & R6 R7 TO 16 – SERVED)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO

- 105 -

DECLARE THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ WITH SECTION 65(105)(zzzz) OF THE FINANCE ACT, 1994 AS AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT, 2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14, 19(1)(G), 246 AND 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS THE PETITIONER IS CONCERNED.

W.P. 21808/10

BETWEEN

TIME ZONE ENTERTAINMENT PVT LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT UNIT NO. 514, 5TH FLOOR, PALM SPRING CENTRE, NEAR D MART STORE, LINK ROAD, MALAD (W) MUMBAI THROUGH AUTHORISED SIGNATORY MOHAMMED JAFFER PANJWANI ... PETITIONER

(BY SMT. NALINA MAYEGOWDA, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI

2. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFICE AT PIRAMAL CHAMBERS, JIJIBHOY LANE, PAREL (EAST) MUMBAI

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI THROUGH SECRETARY

- 106 -

4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK NEW DELHI THROUGH SECRETARY

5. PRETIGE ESTATE PROJECTS PVT LTD THE FALCON HOUSE, 1, MAIN GUARD CROSS ROAD, BANGALORE THROUGH MANAGING DIRECTOR

6. PRESTIGE GARDEN CONSTRUCTION PVT LTD THE FALCON HOUSE, 1 MAIN GUARD CROSS ROAD, BANGALORE – 560001 THROUGH MANAGING DIRECTOR ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R4 R5 & R6 – SERVED)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS VIZ. SEC.65 (90A) READ WITH SEC.65(105)(zzzz) OF THE FINANCE ACT 1994, AS AMENDED BY THE FINANCE ACT 2007 & FINANCE ACT 2008 & FINANCE ACT 2010 AS NULL & VOID & ULTRA VIRES THE COSNTITUTION OF INDIA & / OR SEC.66 OF THE FINANCE ACT & / OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY & VIOLATIVE OF ARTICLES 14, 19 (1) (G) 246 & 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS THE PETIITONER IS CONCERNED.

W.P. 8216/11

BETWEEN

NIIT TECHNOLOGIES LIMITED A CO. INCORPORATED UNDER THE COMPANIES ACT 1956, AND HAVING ITS REGISTERED OFFICE AT B-234, OKHLA PH-I, NEW DELHI - 110020 REP. BY SHRI ANIL NARANG FINANCE CONTROLLER ... PETITIONER (BY SRI. HARISH R, ADV.)

AND

- 107 -

1. UNION OF INDIA REP BY ITS SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 1100001

2. THE CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, REPRESENTED BY ITS CHAIRMAN, HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI 110 001

3. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS, JIJIBHOY LANE, PAREL (EAST) MUMBAI

4. THE COMMISSIONER OF SERVICE TAX 5TH FLOOR, S P COMPLEX, NO.16, LALBAGH KLROAD, BANGALORE 560027 ... RESPONDENTS (BY SRI. N R BHASKAR, CGSC)

W.P. 8217/11

BETWEEN

SAYAJI HOTELS LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, AND HAVING ITS REGISTERED OFFICE AT SAYAJI HOTEL, NEAR KALAGHODA SAYAJI GUNJ, BARODA REP. BY SHRI SANDESH KHANDELWAL HEAD-ACCOUNTS & TAXATION ... PETITIONER

(BY SRI. HAREESH, ADV.)

- 108 -

AND

1. UNION OF INDIA REP BY ITS SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 1100001

2. THE CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, REPRESENTED BY ITS CHAIRMAN, HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI 110 001

3. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS, JIJIBHOY LANE, PAREL (EAST) MUMBAI

4. THE COMMISSIONER OF SERVICE TAX 5TH FLOOR, S P COMPLEX, NO.16, LALBAGH KLROAD, BANGALORE 560027 ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT SECTION 76(A)(6)(H) AND SECTION 77 OF FINANCE ACT 2010 AS NULL AND VOID AND ULTRAVIRES THE CONSTITUTION OF INDIA AND/OR PLEASED TO SRIKE DOWN THE SAID PROVISISIONS BEING ILLEGAL ARBITRARY AND VIOLATIVE OF ARTICLE 14, 246, 265 OF THE CONSTITUTION OF INDIA; AND ETC.

W.P. 26991/11

BETWEEN

MR S VENKATARAMU S/O SHIVAPPA, AGED ABOUT 55 YEARS R/A HIG-50, SUHAS NILAYA KUVEMPUNAGAR HASSAN-5732012 ... PETITIONER (BY SRI. I.THARANATH POOJARY, ADV.)

- 109 -

AND

1. UNION OF INDIA REP BY SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-1100001

2. CENTRAL BOARD OF EXCISE AND SERVICE TAX MINISTRY OF FINANCE & COMPANY AFFIARS DEPARTMENT OF REVENUE GOVERNMNET OF INDIA NORTH BLOCK, NEW DELHI-110001 REP. BY ITS COMMISSIONER

3. THE DIRECTOR GENERAL OF SERVICE TAX 9TH FLOOR, PIRAMAL CHAMBERS JIJIBHOY LANE LALBAUG, PAREL (EAST) MUMBAI-400012

4. ASSISTANT COMMISSIONER OF CENTRAL EXCISE CUSTOM AND SERVICE TAX MALENADU DIVISION D M HALLI KANDLI POST HASSAN -573217

5. SUPERINTENDENT OF SERVICE TAX PREVENTIVE MALENADU DIVISION D M HALLI KANDLI POST HASSAN -573217

6. PANTALOON RETAIL (INDIA) LTD P O KNOWLEDGE HOUSE, SHYAM NAGAR, OFF JOGESHWARI VIKHROLI LINK ROAD JOGESHWARI (EAST) MUMBAI-400060 REP. BY MANAGER COMMERCIAL ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC FOR R1-5 R6 - SERVED)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISION, VIZ SECTION 65 (105)(zzzz) OF THE FINANCE ACT, 1994 AS AMENDED BY THE FINANCE ACT, 2010

- 110 -

AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND / OR SECTION 66 OF THE FINANCE ACT, 1964 AND / OR BE STRUCK DOWN AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLE 14 AND 19(1)(G) OF HE CONSTITUTION OF INDIA.

W.P. 35146/10

BETWEEN

M/S TEXPORT SYNDICATE (I) LIMITED NO.84, INDUSTRIAL SUBURB 2ND PHASE YESHWANTHPUR, BANGALORE 560022 REP BY ITS DIRECTOR AVINASH MISAR ... PETITIONER

(BY SRI. ANIL KUMAR B, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001

2. CENTRAL BOARD OF EXCISE & CUSTOMS THROUGH THE CHAIRMAN NORTH BLOCK NEW DELHI 110 001

3. THE DIRECTOR GENERAL OF SERVICE TAX PIRAMAL CHAMBERS JIJIBHOY LANE, PAREL EAST MUMBAI 400 012

4. COMMISSIONER OF SERVICE TAX NO.16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE 560 027

5. M/S.PRASAD GLOBAL SOLUTIONS NO.2/10, 3RD FLOOR, 80 FEET ROAD POOJARY LAYOUT, RMV 2ND STAGE BANGALORE 560 094 ... RESPONDENTS (BY SRI. N R BHASKAR CGSC FOR R1-4 R5 - SERVED)

- 111 -

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ WITY SECTION 65(105)(zzzz) OF THE FINANCE ACT 1994 AS AMENDED BY FINANCE ACT, 2007 & FINANCE ACT 2010 AS NULL & VOID & ULTRA VIRES THE CONSTITUTION OF INDIA & / OR SECTION 66 OF THE FINANCE ACT & / OR BE PLEASED TO STIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY & VIOLATIVE OF ARTICLE 14,246 & 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS IT RELATES TO THE PETITIONER.

W.P. 12947/11

BETWEEN

SANDUR SALES & SERVICES PRIVATE LTD PALACE GROUNDS SANDUR 583 119, BELLARY DISTRICT REP BY K YACHRAPPA DIRECTOR ... PETITIONER

(BY SRI. K S RAVI SHANKAR, ADV.)

AND

1. UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS, REP BY ITS SECRETARY, NORTH BLOCK NEW DELHI 110001

2. THE COMMISSIONER OF SERVICE TAX V FLOOR, 16/1, S P COMPLEX, LALBAGH ROAD, BANGALORE 560 027 REP BY SHRI R K SINGLA COMMISSIONER OF SERVICE TAX ... RESPONDENTS

(BY SRI. N R BHASKAR, CGSC)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE RETROSPECTIVE AMENDMENT AND VALIDJATING PROVISION IN SECTION 76(A)(6)(H) AND SECTION 77 OF THE FINANCE ACT, 2010 IS UNCONSTITUTIONAL AND ULTRA VIRES; HOLD THAT LEVEY OF SERVICE TAX ON MERE RENTING OF IMMOVABLE PROPERTY WHICH DOES NOT INVOLVE ANY

- 112 -

SERVICE AND VALUE ADDITION AS ULTRA VIRES THE PROVISIONS OF THE FINANCE ACT, 1994 AND THE CHARGING SECTION 66; AND ETC.

W.P. 41313/11

BETWEEN

HEALTHCARE GLOBAL ENTERPRISES LTD HAVING ITA REGISTERED OFFICE AT NO.8, MISSION RAOD, (NOW P KALINGA RAO ROAD) BANGALOER 27 THOURGH ITS DIRECTOR MR. B.S.AJAIKUMAR, AGED 60 YEARS ... PETITIONER

(BY SMT. GAYATHRI BALU, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECREARY MINISTRY OF FINANCE DEPARJTMENT OF REVENUE NORTH BLOCK NEW DELHI 110 001

2. CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001

3. DIRECTOR GENREAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS JIJIBHOY LANE PAREL (EAST) MUMBAI 400 012

4. COMMSISIONER OF SERVICE TAX SERVICE TAX COMMISSIONERATE HAVING ITS OFFICE AT NO.16, S P COMPELX, LALBAGH ROAD, BANGALROE 27

5. SRI KAILASH ASHRAM MAHASAMSTHANAM TRUST NO.44-45, 45/2, 24TH DIVISION RAJA RAM MOHAN ROY EXTENSION, BANGALORE 27 THROUGH ITS

- 113 -

AUTHORISED REPRESENTATIVE SRI JAYENDRA PURI SWAMI.

6. SRI K S PREMNATH & SRI K S PRAKASH KUMAR NO.26/1, MUNICIPAL WARD NO.48 WITH PID NO.48-48-2,2ND CROSS, SRINIVASA COLONY RAJARAM MOHAN ROY EXTENSION, LALBAGH DOUBLE ROAD, BANGALORE 27

7. DR. R RAJU IST FLOOR SRI RANGA 6-B, II CROSS, SRINIVASA COLONY OFF H B DOUBLE ROAD, BANGALORE 27

8. MR K H RAGHURAM NO.1053, "OM SHAKTHI NILAYA" 28TH MAIN 36TH CROSS, IV T BLOCK JAYANAGAR, BANGALORE 41

9. SRI KONAPPA H MURTHY & SRI K H SRINIVASAN 22/2, MARAPPA ROAD, HALASURU BANGALORE 560 08

10. HOTEL MULBERRY PRIVATE LIMTIED NO.G-7, III MAIN, 14TH CROSS CHOLURPALYA BANGALORE 23 MR K N TULASINATH.

11. VINTAGE HOTELS PVT.LTD., NO.9 MISSION ROAD, BANGALORE 27 MR T B KUNHIMAHIN HAJI

12. MR T RAMACHANDRA NO.165, 18TH CROSS 10TH MAIN M C LAYOUT VIJAYANAGAR BANGALORE 42

13. MR P SINGARAM NO.116/48, 2ND FLOOR EAST END D MAIN, 9TH BLOCK JAYANAGAR, BANGALORE 42

14. GOKULA EDUCATION FOUNDATION (MEDICAL) BEL ROAD, M S RAMAIAH NAGAR BANGALORE 54

15. SMT N T SHOBHA RANI NO.53, 2ND CROSS, BANGIAPPA GARDEN

- 114 -

SHANTHINAGAR, BANGALORE 27

16. SRI G CHANDRA SHEKAR REDDY NO.550, 22ND CROSS, 14TH MAIN, SECTOR III, HSR LAYOUT BANGALORE 560102

17. SRI R RAJASHEKHAR REDDY NO.384, IST B MAIN, 7TH BLOCK WEST JAYANAGAR BANGALORE 82

18. NMR MEDICAL INSTITUTE PRIVATE LIMTIED NMR GAMMA CENTER DESHPANDE NAGAR HUBLI 29 ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R4 SRI. K.SURYANARAYANA RAO, ADV. FOR R5 SRI. B.T.PRASANNA KUMAR, ADV. FOR R11 SRI.P.MAHALINGA BHAT, ADV. FOR R15, 16 & 17 R6 TO 10, 12 TO 14 AND 18 – SERVED)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS VIZ SEC. 65(90A) R/W SECTION 65(zzzz) OF THE FINANCE ACT 1994, AS AMENDED BY THE FINANCE ACT 2007 & FINANCE ACT 2010 AS NULL & VOID & ULTRA VIRES THE CONSTITUTION OF INDIA & / OR SECTION 66 OF THE FINANCE ACT & / OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL ARBITRARY, & VIOLATIVE OF ARTICLES 14, 246 & 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS THE PETITIONER IS CONCERNED.

WP S. 41796-41798/11

BETWEEN

HARINATH BUILDERS AND DEVELOPERS PVT LTD HAVING ITS OFFICE AT HOTEL JANARDHANA COMPLEX, NEAR KSRTC BUS STADN UDUPI - 576101 REP. HEREIN BY ITS MANAGING DIRECTOR M R N NAGARAJ BALLAL ... PETITIONER

(BY SRI. K.P.KUMAR, SR. ADV. FOR T SURYANARAYANA, ADV.)

AND

- 115 -

1. THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX UDUPI DIVISION IST FLOOR, VISHNUPRIYA BUIDING, LBS MARG AJJARKAD UDUPI 576 101

2. THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX 6TH FLOOR TRADE CENTER BUNTS HOSTEL ROAD, MANGALORE 575 003

3. THE DIRECTOR GENERAL OF SERVICE TAX 9TH FLOOR PIRAMAL CHAMBERS JIJIBHOY LANE LALBAGU PAREL (EAST) MUMBAI 400 012

4. CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE & COMPANY AFFAIRS GOVENRMENT OF INDIA NORTH BLOCK NEW DELHI 110 001 REP. HIEREIN BY ITS CHAIRMAN

5. UNION OF INDIA REP.BY THE SECRETARY MINSTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NEW DELHI 110 001

6. PANTALOON RETAIL (INDIA) LIMITED HAVING ITS REGISTERED OFFICE AT KNOWLEDGE HOUSE SHYAM NAGAR JOGESHAWRI (E), MUMBAI 400 060 REP. HEREIN BY ITS MANAGING DIRECTOR.

... RESPONDENTS

(BY SRI. N R BHASKAR CGSC FOR R1-R5 R6 – SERVED)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISION VIZ. SEC. 65(105)(zzzz) OF THE FINANCE ACT, 94 AS AMENDED BY THE FINANCE ACT 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND/ OR SEC 66 OF THE FINANCE ACT 94 AND / OR BE STRUCK DOWN AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTCLES 14 AND 19 (1) (G) OF THE CONSTITUTION OF INDIA

- 116 -

W.P. 34410/10

BETWEEN

M/S.HERITAGE FOODS (INDIA) LTD NO 205, I FLOOR VIJAYA VAIBHAV 3RD MAIN ROAD, CHAMARAJPET, BANGALORE 560018 (REP. BY RAGHURAM P.S. DY. MANAGER FINANCE AND ACCOUNTS) ... PETITIONER

(BY SRI. B G CHIDANANDA URS, ADV.)

AND

1. UNION OF INDIA REP BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001

2. MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110 001

3. CENTRAL BOARD OF EXCISE AND CUSTOMS NORTH BLOCK, NEW DELHI 110 001

4. H CHANDRA NO 1142, 13TH MAIN, WEST OF CHORD ROAD, I STAGE, MAHALAKSHMIPURAM BANGALORE 560086

5. NIRVANA PVT LTD., NO 16A MILLER ROAD, KKMP BUILDING, VASANTHNAGAR, BANGALORE 560 052

6. APARANTA NIRMAN PVT LTD., APARANTA 2208, HAL STAGE, 3 80 FEET ROAD, KODIHALLI, BANGALORE 560 008

7. SAI BABA PROJECTS PVT LTD., SAIBABA HOUSE, 3169/1 SERVICE ROAD,

- 117 -

HAL II STAGE, BANGALORE 560 008

8. P R SAMPANGIRAMA SETTY NO 4/3 DIWN MADHAVA RAO ROAD, BASAVANAGUDI, BANGALORE 560 004

9. P S NAGARATHNAMMA NO 4./3 DIWN MADHAVA RAO ROAD BASAVANAGUDI, BANGALORE 560 004

10. NIRANJAN S PAMADI NO 4./3 DIWAN MADHAVA RAO ROAD BASAVANAGUDI, BANGALORE 560 004

11. VENKATESH NAIDU NO 31 VIDHYAPEETHA I STAGE, BANASHANKARI BANGALORE 560 050

12. VIDYA BASUTKAR NO 40, 2ND A CROSS 4TH MAIN SHANKAR NAGAR, BANGALORE 560 096

13. N TAHIR AHMED NO 13TH MOSQUE ROAD, FRAZER TOWN BANGALORE 560 005

14. K BADRUNISSA NO 13TH MOSQUE ROAD, FRAZER TOWN BANGALORE 560 005

15. C R NARAYANAPPA NO 108, I MAIN KSRTC LAYOUT, J P NAGAR, 2ND PHASE BANGALORE 560 078

16. B S VINAYKUMAR REDDY NO 345, 10TH MAIN 100 FEET ROAD, B V REDDY GARDEN KALYANAGAR, BANASAWADI BANGALORE 560 043

- 118 -

17. BHARTHI NEJJUR NO 32/2 18TH CROSS 8TH MAIN, SADASHIVANAGAR, BANGALORE 560 080

18. B VENKATESH MURTHY FLAT NO 1 2ND ROAD, 4TH CROSS OLD MADRAS ROAD BANGALORE 560 016

19. JACOB M C NO 763, 11TH CROSS 26TH MAIN SECTOR 1 HSR LAYOUT, BANGALORE 560 034

20. T M RAGHU NO 10, GOPALA REDDY LAYOUT, THUBARAHALLI VILLAGE, RAMAGONDANAHALLI POST, VARTHUR MAIN ROAD, BANGALORE 560 066

21. VIMALA BAI NO 29, GAJAMUKHA 6TH B MAIN BALAJINAGAR ITC COLONMY, KATHARIGUPPE BANASHANKARI 3RD STAGE, BANGALORE 560 008

22. A V HARI NO 342, I CROSS C T BED BSK 2ND STAGE, BANGALORE 560 070

23. A H SHRISHA NO 342 I CROSS C.T. BED BSK 2ND STAGE BANGALORE 560 070

24. M S SRIDHAR NO 70, R.S.R. BUILDING, GANDHIBAZZAR BASAVANAGUDI, BANGALORE 560 004

25. A RAVINDRANATH NO 70. R.S.R. BUILDING, GANDHIBAZZAR BASAVANAGUDI, BANGALORE 560 004

26. MOTHER DAIRY FOODS PROCESSING LTD., S.NO. 99, KANNAMANGALA FARM KHAJISONNENAHALLI VILLAGE WHITEFIELD BANALORE 560067

- 119 -

27. MAHINDRA LOGISTICS LTD., RAHEJA CHAMBERS I FLOOR, 12 MUSEUM ROAD, BANGALORE 560 001 ... RESPONDENTS

(BY SRI. N R BHASKAR CGSC FOR R1-3 SRI. B.R.VISWANATH, ADV. FOR R24 & 25 SRI. RAVI, ADV. FOR R26 SRI. S. SRINIVAS MURTHY, ADV. FOR R11 R4-8, 10, 12 TO 15, 17, 19 TO 23 & 27 - SERVED)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT INSERTION OF SUB-CLAUSE (zzzz) TO SECTION 65 (105) VIDE FINANCE ACT 2007, DT.11.5.2007 & CONSEQUENTLY SUBSTITUTION OF SUB-CLAUSE (zzzz) BY FINANCE ACT 2010, DT.8.5.2010 WITH RETROSPECTIVE EFFECT FROM 1.6.07 BE HELD TO BE UNCONSTITUTONAL, ILLEGAL OR ARBITRARY & VIOLATIVE OF ART 246 OF THE CONSTITUTION OF INDIA & ALSO VIDE ART 265 OF THE CONSTITUTION OF INDIA VIDE ANN-A & B IN SO FAR IT RELATES TO PETITIONER.

WP S. 47269/11 & 47427-430/11

BETWEEN

M/S CAUVERI HALL SRI ROHINI, NEAR RAJA SEAT MADIKERI, KODAGU DISTRICT REP BY ITS POWER OF ATTORNEY HOLDER SRI P M VASANTH S/O LATE SRI P A MADAPPA AGED ABOUT 50 YEARS ... PETITIONER

(BY SRI. G RABINATHAN, ADV.)

AND

1. COMMISSIONER OF SERVICE TAX SERVICE TAX COMMISSONERATE NO.16/1, LALBAGH ROAD, SP COMPLEX BANGALORE-560027

2. UNION OF INDIA THROUGH THE SECRETARY

- 120 -

MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI - 110001

3. ADDL. COMMISSIONER OF MYSORE COMMISSIONERATE OFFICE OF THE CENTRAL EXCISE S1/S2, VINAYA MARGA SIDDHARTHA NAGAR MYSORE-570 011 ... RESPONDENTS

(BY SRI. N R BHASKAR CGSC FOR R1 & R3)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SUB-CLAUSE (H) OF CLAUSE (6) OF SUB-SECTION (A) OF SECTION 76 OF AMENDEMENT ACXT 32 OF/94 IN FINANCE ACT 201 [ACR NO.14/10] AS FAR AS THE PETITIONER IS CONCERNED [AS PUBLISHED UNDER STATUES ON PAGES 42 TO 56 OF [2010] 30 VST] ANN-B; QUASH THE NOTICE DT.5.10.11 ISSUED BY ADDL. COMMISSIONER MYSORE COMMISSIONERATE, MYSORE THE R3 HEREIN VIDE ANN-E.

WP S. 1549-1550/11

BETWEEN

1. SPICE RETAIL LIMITED REGD OFFICE AT VILLAGE BILLANWALI LABAN POST OFFICE BADDI, TEHSIL NALAGARH DISTRICT SOLAN, HIMACHAL PRADESH 173205, REP BY AUTHORISED SIGNATORY MR SUBHASISH MOHANTY

2. CELLUCOM RETAIL INDIA PVT LTD REGD OFFICE AT B-1/1, B BLOCK, COMMUNITY CENTER, JANAKPURI NEW DELHI, REP BY AUTHORISED SIGNATORY MR SUBHASISH MOHANTY ... PETITIONERS

(BY SRI. SAJJAN POOVAYA, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY

- 121 -

MINISTRY OF FIANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110 001

2. THE DIRECTOR GENERAL OF SERVICE TAX OFFICE AT PIRAMAL CHAMBERS, JIJIBHOY LANE, PAREL EAST MUMBAI 400 012

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI 110 001 THROUGH ITS SECRETARY

4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS OFFICE AT NORTH BLOCK, NEW DLEHI 110 001

5. M/S. FOOD EXPRESS STORES (A DIVISION OF EMPRO OIL PVT LTD) REGD OFFICE AT NO.1517, 15TH FLOOR, DEVIKA TOWERS, NO.6, NEHRU PLACE, NEW DELHI 110019

6. MAVERICK HOLDINGS AND INVESTMENTS PVT LTD OFFICE AT NO.78/1, NEW K R ROAD, BASAVANAGUDI BANGALORE 560004

7. EROAMER GARUDA RESORTS (INDIA) PVT LTD OFFICE AT NO.78/1, NEW K R ROAD, BASAVANAGUDI BANGALORE 560004

8. MRS SHARADA AGED MAJOR NO.77, KACHARAKANAHALLI ST THOMAS TOWN POST, HENNUR MAIN ROAD BANGALORE 560084

9. MR M K LOKESH AGED MAJOR FLAT NO.401, KRISHNA DHAM OUTER RING ROAD,

- 122 -

MARATHAHALLI BANGALORE 560037

10. MR MOHAMMED RIAZ AGED MAJOR NO.89, CHARLES CAMPBELL ROAD, COX TOWN, BANGALORE

11. MS NITA H KIRPALANI AGED MAJOR FLAT NO.401, GULBAHAR APARTMENTS, NO.10, HARE KRISHNA ROAD, BANGALORE 560001

12. MR K BHASKARA REDDY AGED MAJOR 114, 3RD BLOCK, EAST JAYANAGAR 24TH CROSS, 14TH MAIN BANGALORE 560011

13. OSWAL RETAIL PVT LTD REGD OFFICE AT 305 ANSAL BHAWAN, 16 K G MARG NEW DELHI 110001

14. MS REHANA FATIMA AGED MAJOR NO.23, NALPAD HOUSE, IST CROSS, MAGRATH ROAD, NEXT TO GARUDA MALL, BANGALORE 560025

15. MR M P VIKRAM AGED MAJOR NO.4, CRESCENT COURT APARTMENTS 8, CRESCENT ROAD, HIGH GROUNDS BANGALORE 560001 ... RESPONDENTS

(BY SRI. N.R.BHASKAR, CGSC FOR R1 TO R4 SRI. S. SRIRANGA, ADV. FOR R6 & R7 SRI. G.V.KUMAR, ADV. FOR R9 SRI. P. USMAN, ADV. FOR R14 SRI. ABHINAV R., ADV. FOR R8 SRI. S.G.HEGDE, ADV. FOR R15 SRI. T. SURYANARAYANA, ADV. FOR R13 R10, 11 & 12 – SERVED)

- 123 -

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISIONS, VIZ. SECTION 65(90A) READ WITH SECTION 65 (105)(zzzz) OF THE FINANCE ACT, 1994 AS AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT, 2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND /OR SECTION 66 OF THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA.

W.P. 26226/10

BETWEEN

M/S SMART RETAIL PVT LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGD OFFICE AT 36/3, IST FLOOR, HARALUKUNTE DHAKALE, HST LAYOUT, 2ND SECTOR, SOMASUNDARA PALYA, BANGALORE-560102, R/BY ITS AUTHORISED SIGNATORY MR.NARENDRA RAMACHAND OCHANI

... PETITIONER

(BY SMT. NALINA MAYEGOWDA, ADV.)

AND

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001

2. THE DIRECTOR GENERAL OF SERVICE TAX HAVING ITS OFFICE AT PIRAMAL CHAMBERS, JIJIBHOY LANE, PAREL (EAST) MUMBAI-400 012

3. MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001 THROUGH SECRETARY

- 124 -

4. THE CENTRAL BOARD OF EXCISE AND CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI-110 001 THROUGH SECRETARY

5. S S ENTERPRISES NO.412, 7TH CROSS, DOMLUR LAYOUT, BANGALORE-560071 REP. BY ITS MANAGING DIRECTOR

6. MR B S RAGHAVENDRA AGED MAJOR, NO.38D, POCKET A SFS APARTMENTS, MAYUR VIHAR PHASE III, NEW DELHI-110 096

7. MR V SUNIL KUMAR AGED MAJOR, NO.86, IST BLOCK, T.R.NAGAR, BANGALORE-560028

8. MS R BHAGYALAKSHMI AGED MAJOR, NO.86, IST BLOCK. T.R.NAGAR, BANGALORE-560028

9. MR P VENKATESH AGED MAJOR, NO.86, IST BLOCK. T.R.NAGAR, BANGALORE-560028

10. MR G JAGANNATHAN AGED MAJOR NO. 2359, 2ND CROSS BDA LAYOUT HAL 3RD STAGE VIMANAPURA P O BANGALORE-560017

11. MS K J VIJAYALAKSHMI AGED MAJOR NO. 2359, 2ND CROSS BDA LAYOUT, HAL 3RD STAGE VIMANAPURA P O BANGALORE-560017

- 125 -

12. MR HARISH V AGED MAJOR NO.45, 12TH CROSS BELLANDUR BANGALORE-560037

13. MS SARASWATHAMMA AGED MAJOR NO.45, 12TH CROSS BELLANDUR BANGALORE-560037

14. MR G VENKATESH REDDY AGED MAJOR NO.45, 12TH CROSS BELLANDUR BANGALORE-560037

15. MR M K MOHAN AGED MAJOR 1058, SOBHA ARCADE VIJAYA BANK COLONY BILEKAHALLI BANGALORE-560076

16. MS SOBHANA MOHAN AGED MAJOR 1058, SOBHA ARCADE VIJAYA BANK COLONY BILEKAHALLI BANGALORE-560076

17. MR G GOPALA REDDY AGED MAJOR NO.126/2 11TH CROSS KAGGADASAPURA MAIN ROAD C V RAMAN NAGAR POST BANGALORE-560093

18. MRS SUGUNAMMA AGED MAJOR DODDATHOGARU VILLAGE BEGUR HOBLI BANGALORE

19. MR G RAGHU AGED MAJOR NO.1169, 22ND MAIN 1ST SECTOR HSR LAYOUT BANGALORE-102

- 126 -

20. MR GURUMURTHY REDDY AGED MAJOR NO.36/3 22ND MAIN, 2ND SECTOR HSR LAYOUT BANGALORE-102

21. MR. M.MAHABOOB KHAN AGED MAJOR, NO.41/1, HUTCHINS ROAD, 3RD CROSS, ST. THOMAS TOWN, BANGALORE-560084

22. MR. NIKILESH NANDAKUMAR AGED MAJOR, #540, 4TH CROSS, 8TH MAIN ROAD, HMT LAYOUT, GANGANAGAR, BANGALORE-560032

23. MR. P.SHEKAR RAJU AGED MAJOR, N0.3, 39TH E CROSS, 16TH MAIN, JAYANAGAR 4TH T BLOCK, BANGALORE 560041

24. MR.M.ANANDA AGED MAJOR, # 3, 19TH CROSS, 22ND MAIN, 5TH PHASE, J.P.NAGAR, BANGALORE 560078

25. MR. BHARATH A AGED MAJOR # 3, 19TH CROSS, 22ND MAIN, 5TH PHASE, J.P.NAGAR, BANGALORE 560078

26. MR. S.KESHAVA AGED MAJOR, NO.260, JAKKUR VILLAGE & POS YELAHANKA, BANGALORE-560064

27. MRS. S LAKSHMI DEVI AGED MAJOR, #602, B BLOCK, PURVA SUNSHINE, SRJAPUR ROAD, KAIKONDANAHALLI, BANGALORE

28. MR. SRINVASA REDDY AGED MAJOR, # 2, ACC COMPLEX, SG PALYA, DRC POST, BANGALORE 560029

29. MR. B.S.RAMAKRISHNA AGED MAJOR # 126, SAROVARA,

- 127 -

6TH MAIN, BSK 3RD STAGE, 3RD PHASE, BANGALORE560078

30. MRS. GEETHA RAMAKRISHNA AGED MAJOR, #126, SAROVARA, 6TH MAIN, BSK 3RD STAGE, 3RD PHASE, BANGALORE 560078

31. MR. D YOGESH AGED MAJOR NO. 18/1,WARD NO 36, 1ST MAIN ROAD, THIMMENAHALLI, GOVINDRAJ NAGAR BANGALORE-560040

32. MR. B. HARISH AGED MAJOR 290, 9TH MAIN, 1ST STAGE, 2ND PHASE, MATHIKERE, BANGALORE-560 054

33. VALDEL RETAIL PVT. LTD 4A, NITESH BROADWAY, M G ROAD,BANGALORE-01 REP BY MANAGING DIRECTOR

34. MR. C MANJUNATH AGED MAJOR NO.9, 13TH CROSS, MALLESHWARAM BANGALORE-03

35. MR. C. SRINIVAS AGED MAJOR NO.9, 13TH CROSS, MALLESHWARAM BANGALORE-03

36. MR. C. GANGAIAH AGED MAJOR NO.9, 13TH CROSS, MALLESHWARAM BANGALORE-03

37. MR. C. KADAIAH AGED MAJOR NO.9, 13TH CROSS, MALLESHWARAM BANGALORE-03

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38. MS. C. JAYARAM AGED MAJOR NO.9, 13TH CROSS, MALLESHWARAM BANGALORE-03

39. MR. C. CHANNAKESHAVA AGED MAJOR NO.9, 13TH CROSS, MALLESHWARAM BANGALORE-03

40. MS. PARVATHAMMA B AGED MAJOR NO. B4A, GEF BLOCK, INDUSTIAL TOWN, RAJAJAI NAGAR, BANGALORE-560 044

41. MRS MALLIKARJUNAIAH M AGED MAJOR NO.B4A, GEF BLOCK, INDUSTRIAL TOWN RAJAJAI NAGAR BANGALORE-560044

42. MS R ROOPA AGED MAJOR NO.604, I E CROSS MATHIKERE BANGALORE-560044

43. MR M H CHANDRAPPA AGED MAJOR NO.604 1 E CROSS MATHIKERE BANGALORE-560044

44. MS C H THULSI DEVI AGED MAJOR NO.283, BRUNDAVAN 100FT ROAD, 4TH PHASE, 7TH BLOCK 3RD STAGGE, BANASHANKARI BANGALORE

45. MS SAIRA BADER NAZIR AGED MAJOR NO.32, 3RD A CROSS 18TH MAIN BTM LAYOUT 2ND STAGE BANGALORE

46. MR MOHD NAZIR AHMED AGED MAJOR NO.32, 3RD A CROSS

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18TH MAIN BTM LAYOUT 2ND STAGE BANGALORE

47. MR G M PRAKASH AGED MAJOR # 170, BANDI GOWDA LAYOUT MANDYA

48. MR V M KRISHNAMURTHY AGED MAJOR NO.53, 7TH MAIN T C PALYA MAIN ROAD HOYSALA NAGAR BANGALORE-560016

49. MRS T R BHANU PRABHA AGED MAJOR NO.53, 7TH MAIN T C PALYA MAIN ROAD HOYSALA NAGAR BANGALORE-560016

50. MRS RANI SHAKUNTALA KUMARI AGED MAJOR # 1705/C, 1ST CROSS CHTISTIAN COLONY, R P ROAD MANDYA-571401

51. MRS. SUKUNYA CHRISTOPHER, AGED MAJOR, #1705/C, 1ST CROSS, CHRISTIAN COLONY, RP ROAD, MANDYA.

52. MINISTRY OF COMMUNICATION EMPLOYEES CO-OP HOUSING SOCIETY LTD. NO.33, SERPENTINE ROAD, KUMARA PARK WEST, BANGALORE. REP. BY CHAIRMAN.

53. MS. S. SHASHIKALA, AGED MAJOR, NO.17A, 8TH MAIN, RMV EXTENSION, SADASHIVANAGAR, BANGALORE.

54. MR. PRADEEP KUMAR KRISHNAPPA, AGED MAJOR, NO.57, SULTANPALYA MAIN ROAD RT NAGAR, BANGALORE.

55. MR. MANJUNATHA KRISHNAPPA, AGED MAJOR, NO.57, SULTANPALYA MAIN ROAD RT NAGAR, BANGALORE.

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56. MR. SADATHULLA KHAN, AGED MAJOR, NO.3/1, PALMGROVE ROAD, VICTORIA LAYOUT, BANGALORE.

57. MS. SABINA, AGED MAJOR, NO.3/1, PALMGROVE ROAD, VICTORIA LAYOUT, BANGALORE.

58. ISLAMIC VOICE, NO.3/1, PALMGROVE ROAD, VICTORIA LAYOUT, BANGALORE. REP. BY ITS CHAIRMAN. ... RESPONDENTS

(BY SRI. N R BHASKAR CGSC FOR R1-R4 SRI. R. SANTHOSH KUMAR, ADV. FOR R5 SRI. G. CHIDANANDA URS, ADV. FOR R23 SRI. P.G.CHINAPPA GOWDA, ADV. FOR R34 TO 39 SRI. C.N.RAJU, ADV. FOR R42 & 43 RESPONDENTS 7 TO 17, 19, 22, 24, 25, 30 TO 33 40, 41, 46 TO 51, 53, 54 TO 58 - SERVED)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE IMPUGNED PROVISION, VIZ. SECTION 65(90A) READ WITH SECTION 65 (105)(zzzz) OF THE FINANCE ACT, 1994 AS AMENDED BY THE FINANCE ACT, 2007 AND FINANCE ACT, 2008 AND FINANCE ACT, 2010 AS NULL AND VOID AND ULTRA VIRES THE CONSTITUTION OF INDIA AND/OR SECTION 66 OF THE FINANCE ACT AND/OR BE PLEASED TO STRIKE DOWN THE SAID PROVISIONS AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLES 14, 246 AND 265 OF THE CONSTITUTION OF INDIA IN SO FAR AS IT RELATES TO THE PETITIONER; AND ETC.

THESE WRIT PETITIONS & MISC.W ARE COMING ON FOR HEARING ON I.A. THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

Revenue has preferred applications for a direction to the writ petitioners – assessee to pay and tender service tax amount due by them in terms of the interim

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order dt. 14/10/2011 in M/s. Retailers Association of

India vs. Union of India, C.A.No. 8390/11, of the Apex

Court.

2. Although no objections are filed to the applications, nevertheless, learned Sr. Counsel for some of the petitioners and counsel for other petitioners, in unison, submit that pursuant to the interim order directing payment of 50% of the arrears of service tax within 6 months in 3 equated installments, at the same time, the Supreme Court on the very same day, by a subsequent order in the case of Home Solutions Retails

India Ltd. vs. Union of India & Others in SLP Civil No.

27636/11, observed thus:

“Permission is granted to the appellant to place on record the details of arrears towards the service tax upto 30 th September 2011 within two weeks. In the meanwhile, no coercive steps shall be taken against the appellant for recovery of arrears of service tax due on or before 30 th September 2011. We clarify that there is no stay of imposition of service tax under Sub-clause (zzzz) of Clause 105 of Sec.65 r/w Sec. 66 of the Finance Act, 1994 (as

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amended) in so far as the future liability towards service tax with effect from 1 st October 2011 is concerned.”

3. It is no doubt true that the interim order in

M/s. Retailers Association of India, indicates that the appellant therein was directed to deposit 50% of the arrears towards tax within 6 months in 3 equated installments on or before 1 st November 2011; 1 st

January 2012 and 1 st March 2012 and for the balance

50% to furnish a solvent surety to the satisfaction of the jurisdictional Commissioner as also file affidavit before the Apex Court within 4 weeks there from, undertaking to pay the balance arrears of service tax stayed in terms of the order and that the successful party in the appeal shall be entitled to interest on the amount stayed by the court at such rate as may be directed during the final disposal of the appeal. However, by another order of even date in Home Solutions Retail India Ltd., the Apex

Court did observe that no coercive steps should be taken against the appellant therein for recovery of

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arrears of service tax due on or before 30 th September

2011.

4. There is considerable force in the submission of Sri.K.P.Kumar, learned Sr. Counsel for some of the petitioners, that the Apex Court having observed no coercive steps should be taken against the appellant for recovery of arrears of service tax due on or before 30 th

September 2011, the same would enure to the benefit of the petitioners and therefore, in effect, the respondent –

Revenue must also desist from taking coercive steps in recovering arrears of tax pre 30 th September 2011 from the petitioners, while taxes post 30 th September 2011, are liable to be paid.

5. Regard being had to the observation supra, it is needless to state that the applications filed by the

Revenue to direct the petitioners to pay the amount in terms of the direction in Retailers Association India Ltd., is unavailable to the Revenue.

6. Sri.N.R.Bhaskar, learned counsel for the

Revenue, submits that all the petitions be disposed of,

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subject to the result of the Civil Appeals pending before the Apex Court, in which identical questions of law and that of fact arise for decision making. Learned counsel further hastens to add that the petitioners be directed to pay in the least 25% of the arrears of the tax ie., upto

30 th September 2011 and for the balance 75%, furnish security to the satisfaction of the jurisdictional

Commissioner of Service Tax.

7. Per contra, Sri.K.P.Kumar, learned Sr. Counsel for some of the petitioners, submits that this court by an interim order dt. 12/12/2011, directed stay of recovery of arrears of tax due upto 30 th September 2011 and therefore that interim order does not call for interference. Learned Sr. Counsel further submits that the necessity to direct the petitioners to pay 25% of the arrears of tax would not arise, having regard to the observation of the Apex Court that the Revenue should not take coercive steps against the assessee for recovery of the arrears of the service tax.

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8. In the circumstances, it is reasonable to direct the petitioners to furnish security to the satisfaction of the jurisdictional Commissioner of Service Tax, in so far as the arrears of tax prior to 30 th September 2011 and for the petitioners to await the decision of the Apex court.

9. In the result, the applications are accordingly ordered. Writ petitions are disposed of subject to the decision of the Apex Court and reserving liberty to the petitioners to make necessary applications to recall the order and seek directions, if any, pursuant to the decision of the Apex Court.

Petitioners to comply with the order within six weeks.

Sd/- JUDGE

Rd/-