2015 (7) TMI 1345

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....r / Decisions)<br>Dated:- 28-7-2015<br>Civil Writ Jurisdiction Case No. 7694 of 2015, 8170 of 2015, 8197 of 2015, 9261 of 2015, 4258 of 2015, 9772 of 2015, 3322 of 2015, 4631 of 2015 - -<br>Service Tax<br>HONOURABLE MR. JUSTICE RAMESH KUMAR AND HONOURABLE MR. JUSTICE AMARESH KUMAR LAL (In CWJC Nos. 7694, 8170, 8197, 9261,9772, all of 2015) For the Petitioner/s : Mr. Shishir Kumar, Advocate ....

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....they have accordingly been heard together and are being disposed of by this common order. The petitioners in these writ applications seek a direction on the respondents to refund the deducted amount of service tax from the bills of the petitioners which has been wrongly deducted contrary to Clause 13(a) of the Notification No. 12/2012-Service Tax dated 17th March, 2012 issued by the Government ....

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....f Revenue) in which it is provided that in exercise of power conferred by Section 93(1) of the Finance Act, 1994 the Central Government exempts taxable services from the whole of the service tax leviable thereon under Section 66B of the Finance Act which includes services provided by way of erection, construction, maintenance, repair, alteration, renovation or restoration of road, bridge, tunnel o....

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....said reason the amount of service tax at the rate of 12.36% which was included in the cost of work was being deducted from the bills of the petitioners. On the other hand, learned counsels for the petitioners submits that neither in the Notice Inviting Tender nor in the BOQs any mention has been made of the inclusion of service tax at the rate of 12.36% or at any other rate. Moreover, it is sub....