TMI Blog2024 (4) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that the contentions sought to be put forth by the petitioner have been interpreted and construed by the respondents by the circular dated 3.8.2022 which is subsequent to the show cause notice dated 20.6.2016. 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. [ 2020 (12) TMI 912 - CESTAT NEW DELHI] - The respondents have subsequently issued a circular dated 28.2.2023, where under 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 whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring 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 Senior Counsel Sri V. Raghuraman appearing for the appellant would submit that the challenge made to the vires of the sections and circulars that were sought for in the writ petition is not being pressed having regard to the fact that the contentions put forth by the petitioner in the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st 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 any value that is added and there is no service element and hence, the petitioner is not liable to pay service tax on the said amounts. It is the submission of the learned Senior Counsel that the contentions raised by the petitioner in the writ petition have been vindicated having regard to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 its reply and place evidence in support of its defence. The petitioner was also required to indicate as to whether they wish to be heard in person before the case is adjudicated. Hence, it is expedient that the petitioner be directed to appear before the authority in response to the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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