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2020 (2) TMI 405 - HC - Service TaxRefund of deducted amount of service tax from the bill of the petitioner - Clause 13(a) of the Notification No. 12/2012-Service Tax dated 17th March, 2012 - HELD THAT:- Reliance can be placed in the case of M/S RISHI BUILDERS INDIA PVT. LTD., VEENA SINGH, VALLABHANENI CONSTRUCTION PVT. LTD, M/S SVSVS PRAJECTS PVT. LTD., M/S NARAYANI NIRMAN, M/S NIRANJAN SHARMA, M/S SAJ INFRACON PROJECT INDIA LIMITED, M/S SAJ INFROCON PROJECT INDIA LIMITED VERSUS THE STATE OF BIHAR & OTHERS [2015 (7) TMI 1345 - PATNA HIGH COURT] where it was held that 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. Respondents are directed to consider the representation dated 09.09.2019 filed by the petitioners, as contained in Annexure-5, in the light of the aforesaid order - petition disposed off.
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