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TMI Blog2024 (4) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... . J., The present appeal is filed challenging the order dated 22.10.2018 passed in WP. No. 62960/2016, whereunder the learned Single Judge dismissed the writ petition filed by the petitioner. 2. The petitioner filed WP No. 62960/2016, inter alia challenging the show notice bearing C. No. IV/16/8/2016/Audit (PC), dated 20.6.2016. In the writ petition the petitioner has also challenged the virus of Section 66E(e) of the Finance Act, 1994 as unconstitutional, being violative of Articles 246 and 265 as well as Articles 14 and 19(1)(g) of the Constitution of India. The notification No. 20/2014 ST dated 16.9.2014 as well as the circular bearing No. 985/09/2014-CS, dated 22.9.2014 have also been challenged. 3. At the outset, learned Seni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Karnataka set up for the purpose of transmission of electricity within the State of Karnataka enters into various agreements in its regular course of business and by virtue of the terms of the contracts entered into by it, there are various circumstances wherein it has accepted earnest money deposits, which have remained unclaimed. Further, arising out of the said contractual circumstances, the petitioner would also be in receipt of retention monies and penalties recovered under various agreements. 5. It is the contention of the appellant that service tax on the said amounts that are sought to be claimed is not liable to be paid as the circumstances under which the said amounts are available to the petitioner are not by virtue of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016. It is also relevant to note that prior to the issuance of the said circular dated 3.8.2022, the CESTAT has rendered its judgment in the case of South Eastern Coalfields Ltd. The respondents have subsequently issued a circular dated 28.2.2023, whereunder it has decided not to challenge the judgment rendered in the case of South Eastern Coalfields Ltd. Hence, the reliance placed by the petitioner on the said aspects requires consideration since the same goes to the foundational basis on which the show cause dated 20.6.2016 has been issued. 8. It is further relevant to note that vide the said show cause notice dated 20.6.2016, the petitioner has been notified that it is liable to pay service tax. Further, it has been called upon to file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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