TaxTMI 
TaxTMI 
2022 (11) TMI 341
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....tice dated 28.08.2013 (Annexure P-4) and 02.06.2014 (Annexure P-5) and also that an amount of Rs. 1,56,000/- of the petitioner lying deposited with respondent no. 3 be released to him along with interest. Briefly summarized the facts of the present case are that the petitioner had taken vacant land on lease at Bus Stand, Karnal, for parking of cycle/scooters during the period of 04.10.2011 to 31.03.2012, as also for the financial year 2012-2013. The petitioner was directed to deposit an amount of Rs. 1,56,000/- as refundable security along with the rental as agreed. The petitioner claims to have regularly deposited the due rent/charges leviable in terms of the Tender for the vacant land. The petitioner was served with a notice by the respo....
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....vice tax due with the department concerned. The petitioner was requested many times to deposit service tax. However, the petitioner did not deposit the service tax. A copy of such letter dated 07-03-2012 is annexed as ANNEXURE `R-1' and its true English translated copy is annexed as ANNEXURE 'R-1/T. Similar letters were written to the petitioner on 20-03-2012, 06-04-2012, 26-06-2012 and so on till last letter dated 23-12-2014. In this regard, a letter dated 14-11-2011 was written by the then General Manager, Haryana Roadways, Karnal to Respondent No.6 (Superintendent, Central Excise and Service Tax Department, Karnal) seeking information regarding levy of service tax on Cycle Stand parking service. A copy of letter dated 14-11-2011 ....
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....d as ANNEXURE 'R-5. Therefore, the petitioner is liable not only to pay service tax at the rate applicable at relevant time, but also to pay interest and penalty as payable under the Service Tax law because the petitioner has not paid the Service Tax right from 04-10-2011 (Date of start of lease till date) on one or another pretext. Hence, present civil writ petition is liable to be dismissed at the outset. 4. That the petitioner has concealed true and material facts from this Hon'ble Court. The petitioner has prayed to issue a writ in the nature of mandamus directing the respondents to decide legal notice dated 28-08-2013 (Annexure P-4) and dated 02-06-2014 (Annexure P-5) as the same are allegedly not decided/replied by the respon....
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....eneral Manager, Haryana Roadways, Kurukshetra seeking clarification on the issue. The General Manager, Haryana Roadways, Kurukshetra vide his letter dated 23-06-2015 has informed that Sh.Sham Lal (Petitioner) has taken contract of Cycle Stand, Pipli (Kurukshetra) in the year 2008-09 and complete service tax has been collected from him. A copy of the letter dated 23-06-2015 is annexed as ANNEXURE 'R-7' and its true English translated copy is annexed as ANNEXURE R-7/T'. Hence, present civil writ petition is an abuse of process of law. The petitioner has not entitled for any relief and the civil writ petition is liable to be dismissed with exemplary costs. Counsel appearing on behalf of respondents no. 5 and 6, i.e. the Central Ex....
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....o file correct & true ST-3 Returns. In such ST-3 Returns, as prescribed under the Finance Act, 1994 read with Service tax Rules, 1994, no bifurcation of the value of the taxable services or exempted services had been provided by M/s. Haryana Roadways, Karnal. Thus, this office is not in a position to ascertain that whether the service tax on the amount of rent received against Renting of Immovable Property Services includes the amount in respect of land for parking of Cycle / Scooter. Hence, on the issue of charging of service tax from Sh. Shyam Lal by M/s. Haryana Roadways, Karnal & deposit thereof to the Govt. Account; no comments can be offered by this office. The copy of ST-3 Returns for the period of dispute is enclosed herewith for ki....