BALLAL AUTO AGENCY Vs. UNION OF INDIA

JUDGEMENT

(1.) These two Intra Court Appeals seek to call in question a learned Single Judge's common order dtd. 3/11/2014 whereby their W.P.Nos.2033/2014 c/w 1966/2014 and 52324/2013 (T-Res) having been negatived, their challenge to constitutional validity of sub-clauses (zzzzv) and (zzzzw) of clause 105 of Sec.65 of the Finance Act 1994, whereby in respect of the subject matter, Service Tax was introduced vide Finance Act, 2011.

(2.) Learned advocates appearing for the appellants argue that the subject matter of impugned provisions of the Act in pith and substance would fall within the precincts of State Legislative power under Entries 54 and 62 of List II, Schedule VII of the Constitution of India and therefore, the Parliament lacked competence to enact the same providing for levy in the nature of service tax. In support of this submission, they pressed into service a Division Bench decision of Hon'ble Kerala High Court in UNION OF INDIA vs. KERALA BAR HOTELS ASSOCIATION,2014 SCC OnLine Ker 20039. In appreciable fairness, Mr.Chandrakanth Ariga appearing for one of the appellants submits that this decision along with Bombay High Court decision in INDIAN HOTELS AND RESTAURANTS VS. UNION OF INDIA, (W.P.No.2159 OF 2011 disposed off on 8/4/2014) is put in challenge that is pending before the Apex Court. He also suggests that the hearing of these matters be deferred till after the said challenge is decided, one way or the other. He also draws our attention to a Co-ordinate Bench order dtd. 25/11/2019 in support of said request.

(3.) The Co-ordinate Bench order reads as under: