IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SEVENTEENTH DAY OF APRIL TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 1074 of 2009 Between: 1 E.V. Rukesh Reddy, S/o. E. Harinatha Reddy, APSRTC Main Bus Station, Nellore, Sri Potti Sreeramulu Nellore. 2 S.Sivareddy, S/o. Prabhakarreddy, APSRTC Main Bus Station, Nellore, Sri Potti Sreeramulu Nellore. 3 N.Venkata Ratnam S/o. Venkataiah, Water Kiosks VJA Platform No.4, APSRTC Main Bus Station, Nellore, Room No.4, P.S.R. Bus Station, Sri Potti Sreeramulu Nellore District. 4 D. Lakshmi Narasa Reddy, S/o. Peddaranga Reddy, APSRTC Main Bus Station, Nellore, Sri Potti Sreeramulu Nellore. 5 D.Sreekala W/o. D.Tirupathi Reddy, Semi Structure No.7 APSRTC Main Bus Station, Nellore, Sri Potti Sreeramulu Nellore. 6 P.V. Kameshwara Rao, S/o. Venkatasubbaiah, APSRTC Main Bus Station, Nellore, Sri Pottisreeramulu Nellore District 7 Ch. Suresh Babu, S/o. Subba naidu, APSRTC Main Bus Station, Nellore, Sri Potti Sreeramulu Nellore District. 8 T.Bujjaiah, S/o. VEnkataramanaiah, P.S.R. Bus Station, Nellore, Sri Potti Sreeramulu Nellore Dist., 9 M.Aparna Devi, D/o. Venkateswaralu, APSRTC Main Bus Station, Nellore, Sri Potti Sreeramulu Nellore District. 10 Ch.Pandu Ranga Rao, S/o. Tirupathi Naidu, Cool drinks and Mineral Water Room No.22 APSRTC Main Bus Station, Nellore, Sri Potti Sreeramulu Nellore District 11 D.Sudeeshna, W/o. Nagamohan Reddy, Electronic Sales and Service, APSRTC Main Bus Station, Nellore, Sri Potti Sreeramulu Nellore District. 12 M.Kishore Reddy, S/o. M.Srinivas Reddy, APSRTC Main Bus Station, Nellore, Sri potti Sreeramulu Nellore. 13 V.Srinivasulu, S/o. Chinna Ankaiah, Sweets And Bakeries PSR Main Bus Station, Nellore, Sri Potti Sreeramulu Nellore. ..... PETITIONERS AND 1 The Andhra Pradesh State Road Corporation, Rep. by Vice Chairman-cum-Managing Director R.T.C. Cross Road, Musheerabad, Hyderabad. 2 The Divisional Manager, The Andhra Pradesh State Road Corporation, Nellore, Sri Potti Sreeramulu Nellore District. 3 The Depot Manager, The Andhra Pradesh State Road Corporation, Nellore, Depot - 1 , Sri Potti Sreeramulu Nellore District. 4 The Depot Manager, The Andhra Pradesh State Road Corporation, Nellore, Depot - II , Sri Potti Sreeramulu Nellore District. 5 Union of India, Rep. by its Secretary to the Government Ministry of Finance, North Block, New Delhi 110001 6 Commissioner of Service Tax, Hyderabad-II Commissionerate, Kendriya Sulk Bhavan, Basheerbagh, Hyderabad 500 004. 7 The Assistant Commissioner of Customs and Central Excise & Service Tax Cell, Hyderabad-II .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ, order or direction more particularly one in the nature of Writ of Mandamus to declare the action on the part of the respondents 3 & 4 in demanding to pay service tax for the petitioners shops No.Clock Room No.23 Diary Products Shop No.8 Cool Drinks Shop No.3, Water Kiosks VJA Plat form No.4, Room No.4, P.S.R. Bus Station, Tirupathi Plat Form Water Stall, Badam Milk Stall Semi Structure No.7 , Cool Drink Stall at Open Space No.3, Book Stall No.18 Cool Drink Stall Room No.22 at P.S.R. Bus Station, Fancy Stall Room No.22 at P.S.R. Bus Station, Fancy Stall Room No.16, Sweet and Bakery Open Space No.1, Cool Drink and Mineral Water Room No.22, Room No.17 Electronic Sales & Services, Sweet and Bakery Room No.13 and Sweets and Bakeries Room No.5 at PSR Bus Station Respectively, pursuant to proceedings of 1st respondent vide No.02/122/Stalls/2009-NLR-I in terms of Account Circular No.7/2008 Dt. 1.10.2008 @ 12.36 % on monthly basis in addition to license fee/monthly rentals, against the terms of lease deed, despite the 1st respondent corporation obtained stay in WPMP.No.9933/2008 in W.P.NO.7553/2008 Dt. 8-4-2008 for collection of service tax amounts to erroneous, arbitrary and violative of Article 14 and 21 of the Constitution of India and consequently grant stay of collection of service tax for the petitioners’ shops pursuant to proceedings of 1st respondent vide No.02/122/Stalls/2009-NLR-1 in terms of Account Circular No.7/2008 Dt. 1.10.2008 @ 12.36 % by the respondents 3 & 4. Counsel for the Petitioners: MR. T. C. KRISHNAN Counsel for the Respondents: SMT. P. RAJANI (STANDING COUNSEL FOR A.P.S.R.T.C.) The Court made the following : ORAL ORDER: (per Sri Anil R. Dave, CJ) Smt. P. Rajani, learned Standing Counsel appearing for the respondent – Andhra Pradesh State Road Transport Corporation, has submitted that the impugned Circular has been now withdrawn by virtue of Joint Accounts and OPD Circular No.11/2009, dt.02.04.2009. A copy of the Circular dt.02.04.2009 has been placed on record. In view of the above Circular dt.02.04.2009, whereby the impugned Circular has been withdrawn, this petition has become infructuous. The petition stands disposed of with no order as to costs. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J 17-04-2009 bnr