TMI Blog2022 (11) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... tes 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. - CWP No. 19181-2014 - - - Dated:- 29-10-2022 - HON'BLE MR. JUSTICE VINOD S. BHARDWAJ Present: Mr. Nonish Kumar, Advocate, for the petitioner. Mr. Vivek Chauhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of the security amount, however, no heed was paid to the same. The present petition was thereafter filed as the respondents fail to refund the security deposit withheld for no valid reason. A response on behalf of respondents no. 2 and 3, i.e. the Director General-cum-Transport, Commissioner, Haryana Roadways and the General Manager, Haryana Roadways, Karnal, respectively, was filed wherein the factual aspect has not been disputed. It has however been pointed out that as per Clause 11 of the agreement signed between the parties, the petitioner was liable to pay all applicable taxes and that the petitioner was requested by respondent no. 3 to deposit the service tax which was not done. Resultantly, the amount in question was rightly w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;R-3' Thereafter, another letter dated 03-10-2013 was written by the then General Manager, Haryana Roadways, Karnal to respondent No.6 with the request to inform the relevant date from which the service tax on Cycle Stand parking was payable. A copy of the letter dated 03-10-2013 is annexed as ANNEXURE R-4' and its true English translated copy is annexed as ANNEXURE 'R-4/T . Respondent No.6 vide letter No.10-10-2013 replied that the Service Tax is payable w.e.f. 01-06-2007. Relevant part of the letter is reproduced for kind perusal of this Hon'ble Court as under: It is once again re-iterated that Renting of Immovable Property in furtherance of business or commerce, which includes Renting of Immovable Property for Cyc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 Annexure P-4) has been properly considered and replied. However, no action has been taken nor it was required to take any action on notice dated 02-06-2014 (Annexure P-5) being similar to the previous notice that has been duly replied. The petitioner has also mentioned wrong facts in the civil writ petition. It has been prayed by the petitioner that the respondent be directed to release Rs.1,56,000/- lying in the account of Respondent No.3 to the petitioner along with interest, whereas, the amount of Rs.1,56,000/- is deposited in the bank in the shape of fixed deposit in the name of the petitioner himself and the F.D. has been only pledged to Respondent No.3. Therefore, no amount is lying in the account of respondent No.3 as alleged by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l/KNL/41/208-19/3514, dated 30.10.2018, is extracted as under:- Thus, on the issue of applicability of service tax on the vacant land used for parking of cycle, this office is of the view that the service tax was not applicable during the relevant period as per the definition of Renting of Immovable Property Services as contained under clause (zzzz) of Sub-Section (105) of Section 65 of the Finance Act, 1994. Further, it is also brought to your goodself knowledge that during the period of dispute involved in the CWP No.19181 of 2014 i.e. 04.10.2011 to 31.03.2012 and 2012-13, when Sh. Shyam Lal was contractor of land for parking of Cycle/Scooter, no show cause notice had ever been issued to M/s. Haryana Roadways, Karnal since M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices. The amount involved in the said SCNs did not include the amount in respect of land for parking of Cycle/Scooter. In this regard, the letters C. No.1992 dated 24.02.2009 9267 dated 06.09.2010 (copies enclosed) of M/s. Haryana Roadways, Karnal showing the rent received in respect of Shops, Juice Bar, STD Booths only are enclosed herewith since on the basis of such letters the above said SCNs were issued. Therefore, it is submitted that this office had never demanded service tax from M/s. Haryana Roadways, Karnal in lieu of land for parking of Cycle/ Scooter. The respondent department for service tax has thus supported the claim of the petitioner. It is evident from a perusal of the aforesaid response filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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