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2022 (11) TMI 341 - HC - Service TaxWithholding the refund of security deposit with the state government towards service tax - Seeking issuance of directions in the nature of 'mamdamus' to the respondents to decide the legal notice - seeking release of the petitioner lying deposited with respondent no. 3 - HELD THAT:- The stand of respondents no. 2 and 3 was to the effect that they had withheld the amount solely for the reason that service tax liability had not been cleared by the petitioner whereas the Department of Central Excise (as it was then), now the Assistant Commissioner Central GST clearly states that in the present case service tax was not applicable and that no demand of service tax has ever been raised by the concerned department. Consequently, the retention of the aforesaid security money deposited by the petitioner is per se not justified. The same is accordingly directed to be refunded expeditiously and preferably within a period of four weeks of the receipt of the certified copy of this order. It has also been pointed out by the petitioner that the aforesaid amount has been kept in a Fixed Deposit by respondents no. 2 and 3 - Petition allowed.
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