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TMI Blog2015 (7) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... which is not at all leviable under the law. All the writ applications are allowed and the concerned respondents are directed to refund the entire amount of service tax deducted from the bills of the petitioners after the issuance of the aforesaid Notification dated 17.3.2012. - Civil Writ Jurisdiction Case No. 7694 of 2015, 8170 of 2015, 8197 of 2015, 9261 of 2015, 4258 of 2015, 9772 of 2015, 3322 of 2015, 4631 of 2015 - - - Dated:- 28-7-2015 - HONOURABLE MR. JUSTICE RAMESH KUMAR AND HONOURABLE MR. JUSTICE AMARESH KUMAR LAL (In CWJC Nos. 7694, 8170, 8197, 9261,9772, all of 2015) For the Petitioner/s : Mr. Shishir Kumar, Advocate For the Respondent/s : Mr. Gautam Bose, AAG-8 with Mr.Rohit Mishra, AC to AAG-8, Mr. Hari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . While paying the bills of the petitioners the authorities of the Road Construction Department had been deducting service tax from the same at the rate of 12.36%. The stand of the petitioners is that such deduction is not permissible in view of the General Exemption granted by the Government of India by the aforesaid Notification No.12/2012-Service Tax dated 17th March, 2012 issued by the Government of India, Ministry of Finance (Department of Revenue) in which it is provided that in exercise of power conferred by Section 93(1) of the Finance Act, 1994 the Central Government exempts taxable services from the whole of the service tax leviable thereon under Section 66B of the Finance Act which includes services provided by way of erection, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they had included it in their BOQs in the tender. Learned counsels for the State are unable to justify the action of the respondents as to under what authority of law the deduction of service tax is being made by them in view of the general exemption granted by the Notification dated 17.3.2012. It is well settled that under Article 265 of the Constitution of India no tax shall be levied or collected except by authority of law. In view of the exemption it is evident that the respondents have no authority to collect service tax which is not at all leviable under the law. In the aforesaid view of the matter, all the writ applications are allowed and the concerned respondents are directed to refund the entire amount of service tax d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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