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2022 Supreme(Cal) 1255

T. S. SIVAGNANAM, HIRANMAY BHATTACHARYYA
Larsen And Toubro Limited – Appellant
Versus
Assistant Commissioner, Service Tax Commissionerate, Division-iii, Kolkata – Respondent


Advocates appeared:
G. Dhara Maduri, Advocate, P. Purushottam, Advocate, Avra Mazumder, Advocate, T. Shanmugam, Advocate, Binayak Gupta, Advocate, Suman Bhowmick, Advocate, K.K. Maiti, Advocate, Tapan Bhanja, Advocate, Prithu Dudhoria, Advocate

JUDGMENT

1. This intra court appeal filed by the writ petitioner is directed against the order dated July 01, 2016 in WP No. 23547 (W) of 2014 (2016 SCC Online Calcutta 3865). The said writ petition was filed by the appellant for issuance of a writ of declaration to declare the Notification No. 7 of 2008 dated 01.09.2008 enhancing the rate of service tax from 2% to 4% as illegal, ultravires the Finance Act, 1994 and the Constitution of India, and bad in law in so far as it seeks to levy additional burden of service tax upon the contracts for which the option under Notification No. 32 of 2007, dated 22nd May, 2007 as already been exercised by the appellant; for a declaration that notification No. 10 of 2012 dated 17.03.2012 effective from 01.04.2012 enhancing the rate of service tax from 4% to 4.8% as illegal, ultravires the Finance Act, 1994 and the Constitution of India, and bad in law in so far as it seeks to levy additional burden of service tax upon the contracts for which option under notification No. 32 of 2007 dated 22.05.2007 as already been exercised; for issuance a writ of declaration that the amendment vide Notification vide No. 7 of 2008, dated 01.03.2008 to works contra

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