2021 (6) TMI 1051 - HC - Service Tax

Constitutional Validity of Sections 65 (30a), 65(105) (zzq), 66 and 67 of Chapter V of Finance Act, 1994 - levy of service tax - composite contract - civil construction of materials supplied and labour - Contractors Association - aggrieved person or not - HELD THAT - The Writ Petition was filed in the year 2010. Several developments took place with reference to the provisions of the amended Service Tax Act and now, the Goods and Services Tax Act, 2017 (GST Act) has replaced the Service Tax Act. In view of the developments, further adjudication need not be undertaken with reference to the grounds - This apart, Contractors Association cannot maintain a Writ Petition and the aggrieved members with reference to the provisions of the Act alone is competent to file a Writ Petition and thus, this Court is of an opinion that the Writ Petition itself is not entertainable, on the ground that the writ petitioners/Associations cannot be construed as aggrieved person. The aggrieved members of the petitioners/Associations are at liberty to file the Writ Petition, if any grievances exist - Petition dismissed as not maintainable.

Summary

The High Court of Madras dismissed a Writ Petition by ONGC Civil Contractors Association challenging the constitutionality of certain sections of the Finance Act, 1994 related to service tax on composite contracts. The court held that the petition was not maintainable as the Contractors Association could not be considered an aggrieved party. The aggrieved members of the association were advised to file individual petitions if they had grievances.