IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE THIRTY FIRST DAY OF MARCH TWO THOUSAND AND NINE :PRESENT: THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE and THE HON'BLE SRI JUSTICE: RAMESH RANGANATHAN WRIT PETITION NO : 6593 of 2009 Between: 1. M.R. Subbaiah S/o M. Venkatappa 2. P. Rajesh Kumar, S/o Rajendra 3. M.L Rajani Kanth S/o.M.G.Krishna 4. G.Satish Kumar S/o.G. Venkata Ramana Reddy 5. L. Sanjeevaiah S/o.L.Chalapathi 6. M. Srinivasulu S/o.M. Reddeppa Chetty 7. M.Srinivasulu Babu S/o.M.Muni Venkata Subbaiah Chetty 8. C. Madan Mohan Reddy S/o.Surendera Reddy 9. S. Shameer Basha S/o.Khajamia 10. D. Venkataramana Chari S/o.Nagaiah 11. T. Sriramulu S/o.Siddappa 12. T.Ramaiah S/o.Paleti 13. C.Rajeswari W/o.Surendranath 14. R.A. Surdar Raj S/o. Swamy Reddy ..... PETITIONERS AND 1. APSRTC, Rep. by its Vice Chairman and Managing Director, Musheerabad, Hyderabad. 2. APSRTC, Rep. by its Regional Manager, Chittoor Region, Tirupathi, Chittoor District 3. APSRTC, Rep. by its Depot Manager, Piler Depot, Piler, Chittoor district 4. Union of India, rep by its Secretary to Government, Ministry of Finance, North Block, New Delhi 110001 5. Commissioner of Service Tax, Hyderabad-II, Commissionerate, Kendriya Sulk Bhavan, Basheerbagh, Hyderabad 500004 6. The Assistant Commissioner of Customs & Central Excise, Service Tax Cell, Hyderabad ( RR 4 to 6 are impleaded as per Court order dated 31-3-2009 in WPMP. 8819 of 2009 ) .....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 writ order or directions more in the nature of writ of mandamus declare the action on the part of the respondents 1 to 3 in demanding to pay service tax for the petitioners shops at Piler Bus station pursuant to the notice No.P1/122(44)08 dated 1.12.2008 in terms of Account Circular No.7/2008 dated 1.10.2008 @ 12.36% on monthly basis in addition to license fee/Monthly rentals against the terms of lease deeds despite the 1st respondent Corporation obtained stay in WPMP.No.9933 of 2008 in WP.No.7553/2008 dated 8.4.2008 for collection of service tax amounts to erroneous arbitrary, and violative of Article 14,19, and 21 of the Constitution of India and consequently grant stay of collection of service tax from the petitioners shops in terms of demand notices dated 1.12.2008 and in terms of Account circular No.7/2008 dated 1.10.2008 @ 12.36/% by the respondents 1 to 3. Contd..P.2 .2.. The petition coming on for hearing, upon perusing the petition and the affidavit filed herein, and upon hearing the arguments of Sri GOVINDA RAJULU, Advocate for the Petitioners, and Smt. W.V.S. Rajeswari, SC for APSRTC for the Respondents 1 to 3, and Sri A. Rajasekhar Reddy, Standing Counsel for Respondent Nos. 4 to 6, the Court made the following ORDER: Smt. W.V.S. Rajeswari, learned Standing counsel for Respondent Nos 1 to 3 waives notice for the said respondents. Shri A. Rajasekhar Reddy, learned Standing Counsel for Respondent Nos 4 to 6 waives notice for the said respondents. Ad-interim stay of recovery of tax by respondent Nos 1 to 3. To be heard along with Writ Petition No. 1074 of 2009. ASSISTANT REGISTRAR // TRUE COPY // for ASSISTANT REGISTRAR To 1. The Vice Chairman and Managing Director, APSRTC, Musheerabad, Hyderabad. 2. The Regional Manager, APSRTC, Chittoor Region, Tirupathi, Chittoor District 3. The Depot Manager, APSRTC, Piler Depot, Piler, Chittoor District 4. The Secretary to Government, Ministry of Finance, Union of India, North Block, New Delhi 110001 5. The Commissioner of Service Tax, Hyderabad-II, Commissionerate, Kendriya Sulk Bhavan, Basheerbagh, Hyderabad 500004 6. The Assistant Commissioner of Customs & Central Excise, Service Tax Cell, Hyderabad 7. one CC to Sri P. Govinda Rajulu, Advocate (OPUC) 8. Two Spare Copies Skm HIGH COURT HC,J & RR,J DATE: 31-03-2009 ORDER WP. NO. 6593 OF 2009 AD-INTERIM STAY HIGH COURT HC,J & RR,J Drafted by: skm Drafted on: 01-04-2009 DATE: 31-03-2009 ORDER WP. NO. 6593 OF 2009 AD-INTERIM STAY