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 : 2717 of 2009 Between: 1 P. Venkateswarlu S/o. Subba Rao Shop No.12 at Ongole Bust Station, Ongole Prakasam District (Form 2008 to 2014) 2 D. Tirupathi Reddy S/o. Laxmi Narasa Reddy Shop No.6 at Ongole Bust Station, Ongole Prakasam District (Form 2006 to 2012) 3 K. Sudheer Kumar S/o. Ghanasidulu Open Place at Ongole Bust Station, Ongole Prakasam District (Form 2007 to 2013) 4 K. Rajini W/o. Sudheer Kumar Open Place at Ongole Bust Station, Ongole Prakasam District (Form 2007 to 2013) 5 N. Harish S/o. Nageswara RAo Open place at Ongole Bust Station, Ongole Prakasam District (Form 2008 to 2014) 6 A. Sambaiah S/o. Ramaswamy Open place at Ongole Bust Station, Ongole Prakasam District (Form 2008 to 2014) 7 V. Koti Reddy S/o. Anji Reddy Shop No.16 at Ongole Bust Station, Ongole Prakasam District (Form 2005 to 2011) 8 M. Nagaraju S/o. Late Raghavaiah Open Place & Running Fancy and General Stall No.18 at Ongole Bust Station, Ongole, Prakasam District (Form 2004 to 2010) & (From 2008 to 2014) 9 Sk. Abdullah S/o. Peer Saheb Open Place at Ongole Bust Station, Ongole Prakasam District (Form 2008 to 2014) 10 P. Ramanaiah S/o. Venakata Subbaiah at Ongole Bust Station, Ongole Prakasam District (Form 2008 to 2014) 11 N. Krishna Murthy S/o. Nagabhushanam at Ongole Bust Station, Ongole Prakasam District (Form 2007 to 2013) 12 K. Malyadri S/o. Kondaiah Stall Shop No.10, at Ongole Bust Station, Ongole Prakasam District (Form 2003 to 2009) 13 N. Seetha W/o. Brahmanandam Stall Shop No.5, at Ongole Bust Station, Ongole Prakasam District (Form 2003 to 2009) 14 D. Sudhakar S/o. Babu Rao Stall Shop No.27, at Ongole Bust Station, Ongole Prakasam District (Form 2003 to 2009) 15 K. J. Nehru S/o. Alluraiah Stall Shop No.14, at Ongole Bust Station, Ongole Prakasam District (Form 2003 to 2009) 16 V. Venkata Rao S/o. Venkateswarlu Stall Shop No.15, at Ongole Bust Station, Ongole Prakasam District (Form 2003 to 2009) 17 P. Ibrahim Khan S/o. Patan Valli Stall Shop No.2 at Markapuram Bust Station, Ongole Region, Prakasam District (Form 2007 to 2013) 18 G. Nageswara Rao S/o. Subba Rao Shop No.3 at Markapuram Bust Station, Ongole Region, Prakasam District (Form 2007 to 2013) 19 G. Subba Rao S/o. Magaiah Shop No.1 at Markapuram Bust Station, Ongole Region, Prakasam District (Form 2008 to 2014) ..... PETITIONERS AND 1 The Andhra Pradesh State Road Transport Corporation rep. by its Vice Chairman & Managing Director, RTC Cross Road, Musheerabad, Hyderabad. 2 The Divisional Manager, The Andhra Pradesh State Road Transport Corporation Ongole, Prakasam District. 3 The Depot Manager, The Andhra Pradesh State Road Transport Corporation Ongole Region, Prakasam District. 4 The Depot Manager, The Andhra Pradesh State Road Transport Corporation Markapuram Depot, Ongole Region, Prakasam District. 5 Union of India, rep. by its Secretary to the Government, Ministry of Finance, North Block, New Delhi 110 001. 6 Commissioner of Service Tax, Hyderabad-II, Commissionerate, Kendriya Sulk Bhavan, Basheerbagh, Hyderabad - 500 004. 7 The Assistant Commissioner of Customs & Central Excise Service Tax Cell, Hyderabad. .....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 declaring the action on the part of the respondents 1 to 4 in demanding to pay service tax for the petitioners’ shops at Ongole Bus Station insofar as 1 to 16 and Markapuram Bus Station insofar as 17 to 19 respectively pursuant to proceedings of 1st respondent vide No.02/122/Stalls/2009-NLR-I in terms of Account Circular No.7/2008 dt. 01.10.2008 @ 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.9933/2008 in WP No.7553/2008 Dt.8.4.2008 for collection of service tax amounts to erroneous, arbitrary and violative of Articles 14, 19 and 21 of the Constitution of India and consequently grant stay of collection of service tax for the petitioners’ shops in terms of demand notices and pursuant to proceedings of the 1st respondent vide No.02/122/Stalls/2009-NLR-I in terms of Account Circular No.7/2008 dt. 01.10.2008 @ 12.36% by the respondents 1 to 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 Circular dt.1.10.2008, in pursuance of which the impugned notices were issued to the petitioners, 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 Circular dt.1.10.2008 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