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TMI Blog2015 (9) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... issue the said payment to the decree holder within four weeks - Appeal disposed of. - Ex. P. No.202/2012, E.A. (OS) Nos.700/2012 & 324/2013 - - - Dated:- 26-5-2014 - Mr. Manmohan Singh, J. For the Petitioner : Ms. Anusuya Salwan, Adv. With Mr. Vikas Sood, Adv. For the Respondent : Ms. Sana Ansari, Adv. For Ms. Zubeda Begum, Adv. for JD, Ms. Sonia Sharma, Sr. Standing Counsel for Deptt. of Service Tax. Judgment MANMOHAN SINGH, J. 1. The present execution petition has been filed on the basis of the Awards passed in favour of the decree-holder on 11th June, 2009 and 11th May, 2010. 2. The brief facts are that the decree-holder was awarded the contract for comprehensive maintenance of Ring Road and Outer Ring Road vide Agreement No.17/EE/PWD-XXIV/2005-2006 for the period of three years. The stipulated date of start of the contract was 24th August, 2005 and the stipulated date of completion was 23rd August, 2008. The disputes arose between the parties during the currency of the work which was first referred to the Disputes Resolution Expert (DRE) by the Chief Engineer, PWD, Maintenance Zone M-3 in terms of para 21.1 of the General Condition of Contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, only an amount of ₹ 7,51,667/- was deposited by the judgment debtor and the same has been received by the decree-holder on 28th May, 2012 after the said appeal was dismissed with cost of ₹ 7500/- vide order dated 12th March, 2012. 6. The decree-holder has vide letter dated 29th November, 2011 requested the judgment debtor to deposit the amount as awarded by the Arbitrator and as directed by this Court vide order dated 1st November, 2011 in FAO(OS) No.558/2011. Thereafter, vide letter dated 17th December, 2011, the judgment debtor was informed that the decree holder has already submitted returns with the Service Tax Department and has cleared the liability and all the proofs of payment have been submitted to the judgment debtor. The decree holder vide letter dated 26th March, 2012 has requested the judgment debtor to remit the amount payable in accordance with the judgment dated 12th March, 2012 passed by the Division Bench of this Court in FAO(OS) No.558/2011 and the entire details were given to the judgment debtor along with the copy of the challans. 7. Vide order dated 9th January, 2013, this Court directed the Service Tax Department to file a short a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Service Tax, Delhi on 5.4.2013 at 3.00 pm to sort the issue of refund of service tax deposited by the decree holder. The second order dated 9.5.2013 shows that the Department has accepted the fact that a sum of ₹ 4,90,03,438/- has been deposited by the decree holder between the period 1.8.2006 to 16.6.2011. Though a direction was issued on 31.7.2013 for the presence of Mr. Sanjay Gupta, Additional Commissioner of Service Tax, Delhi, he is inexplicably not present in Court. There is no application filed seeking his exemption from appearance. This kind of conduct is unwarranted. Mr. Sanjay Gupta, Additional Commissioner of Service Tax, Delhi, will remain present in Court on the next date of hearing. Mr. Govind Kumar Garg, Assistant Commissioner of Service Tax, Division-II, is present in Court. He maintains that a sum of ₹ 4,90,03,438/- has been deposited by the decree holder. He says that out of the 19 challans, six challans i.e. 1 to 4, 11 and 12 have been verified. These challans, according to Mr. Garg, represent service tax deposited towards maintenance of ring road. In respect of these six (6) challans, Mr. Garg says that refund would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department on 9th May, 2013 indicates that the department has received a sum of ₹ 4,90,03,438/- which was deposited by the decree holder between the period 1st August, 2006 to 16th June, 2011. However, the learned counsel for the Department states that the said Service Tax paid on management, maintenance or repairs of ring road for the three projects, i.e. Delhi, Vijaywada and Panagarh. Therefore, the refund amounting to ₹ 1,14,84,925/- has been rejected (which includes service tax element of ₹ 26,25,580/- and interest of ₹ 89,59,345/-) out of the total refund claim of ₹ 4,76,57,617/-. 12. Learned counsel for the decree-holder has not disputed the fact that the decree holder has received refund of the service tax amounting to ₹ 3,39,07,921/- in cash for the period March, 2006 to September, 2009 against Management Maintenance or Repair Service . Counsel further states that for the safety side, the order dated 25th November, 2013 has been challenged by the decree holder. The fact remains that in case, the money has been deposited by the decree-holder with the Department with respect to the Service Tax which is now not applicable, why the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 3 of the affidavit that the said amount has been deposited only for the project of Comprehensive Maintenance of Ring Road and Outer Ring Road, NCT of Delhi , i.e. project for which the Arbitrator had made and published his Award. 14. It is an undisputed thing that the decree holder has also filed an undertaking that the decree holder would not make any claim on the Service Tax Department or with the PWD or with any other authority with respect to the said amounts. In view of the said undertaking, there is no impediment why the Department should not pay the remaining amount deposited by the decree-holder as Service Tax. Under these circumstances, I direct that the Department shall forthwith refund the amount of ₹ 1,14,84,925/- which includes service tax element of ₹ 26,25,580/- and interest of ₹ 89,59,345/- out of the total amount of ₹ 4,76,57,617/- deposited by the decree-holder with Delhi Project. The undertaking given by the decree holder which is filed by an affidavit is duly accepted. The Department of Commissioner of Service Tax shall not (sic) issue the said payment to the decree holder within four weeks from today. Copy of order also be sent to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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