State's Retention of Security Deposit for Service Tax Post-GST Unjustified, Revenue Department Confirms No Demand Raised.

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....Withholding the refund of security deposit with the state government towards service tax - Revenue submitted that, Post GST 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. - HC....