2019 (7) TMI 1355

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....ngla, Advocate for Mr. Vishal Garg, Advocate ORDER JASWANT SINGH, J. (ORAL) This common order will dispose of the above-mentioned three writ petitions bearing CWP Nos. 4385, 4395 & 4410 of 2018, as the issues raised in these petitions are identical. In all these petitions, the petitioners are seeking a Mandamus directing respondent Nos. 2 & 3-Housing Board, Haryana (in short "The HBH") for refunding of service tax with compound interest, deducted from the running and final bill of the petitioner- Contractor. For the facility of reference, facts are being culled out from CWP No. 4385 of 2018. The petitioner, a partnership firm and registered with the Service Tax Department, had executed works towards construction of flats for the....

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....s/allottees of the flats, however, liberty was granted to "The HBH" to file refund claims with proper documents and material. It appears that without first approaching the Customs, Excise and Service Tax Appellate Tribunal, the petitioner straightway filed the present writ petition seeking quashing of the orders and a mandamus for refund of the service tax deposited by the Housing Board. This Court vide order dated 07.03.2019 passed the following order:- " Learned counsel for respondent No.4 has placed on record the communication dated 05.03.2019 received from the Office of the Commissioner of Central Taxes (GST & CE), Panchkula intimating that Union of India has verified the deposit of service tax made by the petitioner. The....

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....he incidence had not been passed on. Subsequently, the tax authority/respondent No. 4 moved an application bearing CM No. 7904 of 2019, wherein the following order was passed on 30.05.2019:- " Respondent No. 4-Union of India has instituted the aforesaid application seeking modification of the order dated 7.3.2019, whereby the Housing Board was directed to make an application for claiming refund of service tax collected from the petitioner/contractor and deposited by the Housing Board with the Tax Authorities. Counsel for the applicant/respondent no.4-Union of India submits that as per the procedure followed in the previous cases on the directions of this Court, it is the contractor/petitioner who is required to make an app....