Page 89 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] RISHI BUILDERS INDIA PVT. LTD. v. STATE OF BIHAR 303
2020 (37) G.S.T.L. 303 (Pat.)

IN THE HIGH COURT OF JUDICATURE AT PATNA
Ramesh Kumar Datta and Amaresh Kumar Lal, JJ.
RISHI BUILDERS INDIA PVT. LTD.
Versus
STATE OF BIHAR
Civil Writ Jurisdiction Case No. 7694 of 2015 with Civil Writ Jurisdiction Case
Nos. 8170, 8197, 9261, 4258, 9772, 3322 & 4631 of 2015, decided on 28-7-2015
Refund of Service Tax - Construction and maintenance of roads under
Road Construction Department - Assessee aggrieved by continuous deduc-
tions of Service Tax from bills despite general exemption granted vide Notifi-
cation No. 12/2012-S.T. - HELD : Respondents unable to justify action as to un-
der what authority of law deduction of Service Tax being made - Well settled
law that under Article 265 of Constitution of India no tax shall be levied or
collected except by authority of law - State having no authority to collect Ser-
vice Tax not at all leviable under law - Concerned respondents directed to re-
fund entire amount of Service Tax deducted from bills after issuance of afore-
said Notification - Respondents further restrained from collecting any such tax
from bills of petitioners or any other contractors in future so long as said ex-
emption remains in operation - Article 265 of Constitution of India [paras 6, 7,
8]
Applications allowed
REPRESENTED BY : S/Shri Shishir Kumar, B.N. Mishra and Suresh Pd.
Singh, Advocates, for the Petitioner.
S/Shri Manoj Kr. Singh, CGC, Gautam Bose, AAG
with Rohit Mishra, Saroj Kumar, R.K. Chandram,
ACs, Vikaas Kumar, AC, Anshuman Singh and
Harish Kumar, GPs, for the Respondent.
[Order per : Ramesh Kumar Datta, J. (Oral)]. - Heard Learned Counsels
for the petitioners and Learned Counsels for the State.
2. All these writ application raise common issue and they have accord-
ingly been heard together and are being disposed of by this common order.
3. The petitioners in these writ applications seek a direction on the re-
spondents 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 No-
tification No. 12/2012-Service Tax, dated 17th March, 2012 issued by the Gov-
ernment of India, Ministry of Finance (Department of Revenue) and for conse-
quential direction restraining the respondents from deducting the service tax in
future.
4. All the petitioners are contractors executing different works under
different contracts entered into with the Road Construction Department, Gov-
ernment of Bihar in different circles and divisions. While paying the bills of the
petitioners the authorities of the Road Construction Department had been de-
ducting service tax from the same at the rate of 12.36%. The stand of the petition-
ers is that such deduction is not permissible in view of the General Exemption
GST LAW TIMES  18th June 2020  89