VIBHU BAKHRU, AMIT MAHAJAN
Piyare Lal Hari Singh Builders Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
JUDGMENT
Vibhu Bakhru, J. The petitioner has filed the present petition, inter alia, praying as under:
"A) issue writ of certiorari/mandamus or an appropriate Writ or order or direction against the Respondent by quashing the impugned sub-clause (zzq) of clause (105) read with clause (25b) and sub-clause (zzzh) of clause (105) read with clause (30a) and (91a) of section 65 (as amended) of Chapter V of the Finance Act, 1994 inasmuch as the levy of the service tax on the "works contract" per se as well as entry against Serial No.7, 7(a), 10 and 10(a) of Notification No.1/2006-ST, dated 01.03.2006 (as amended) by declaring the same are ultra vires the Constitution of India and section 64, 66 and 67 of the Finance Act, 1994 and against the constitutional scheme of the legislation for levying service tax in India and further quash the impugned demand of Rs.33,07,450/- confirmed in the Order-in-Original dated 28.03.2012 by the Respondent no.2 under the impugned provisions in respect of works contract.
B) issue a writ of certiorari/mandamus or any other appropriate Writ/order/direction declaring that the Parliament is not competent to levy service tax on works contract per se, hence, construc
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