IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTIETH DAY OF APRIL TWO THOUSAND AND NINE PRESENT HON'BLE THE CHIEF JUSTICE SRI ANIL R. DAVE AND HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.210 of 2009 Between: B.N.P. Tirumalaiah, S/o. Timmaiah, R/o. Kesalingayapalli Village, Settivaripalli Post, Maidakur Mandal, Kadapa District. ...Petitioner And 1. The Andhra Pradesh State Road Corporation, Represented by its Vice-Chairman-Cum-Managing Director, RTC Cross Road, Musheerabad, Hyderabad. 2. The Divisional Manager, The Andhra Pradesh State Road Corporation, Nellore , Sri Pottisreeramulu Nellore District. 3. The Depot Manager, The Andhra Pradesh State Road Corporation, Nellore Depot, Sri Pottisreeramulu Nellore District. 4. Union of India, rep. by its Secretary to the Government, Ministry of Finance, North Block, New Delhi 110 001. 5. Commissioner of Service Tax, Hyderabad-II, Commissionerate, Kendriya Sulk Bhavan, Basheerbagh, Hyderabad-500 004. 6. 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 3rd respondent in demanding to pay service tax vide notice dt.2-1-2009 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 of 2008 in W.P. No.7553 of 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 direct the respondents not to insist the petitioner to pay the service tax in terms of Account Circular No.7/2008 dt.1-10-2008 @ 12.36% on monthly basis in addition to license fee/ monthly rentals for the canteen Room No.1, Nellore Main Bus Station, Nellore. Counsel for the petitioner : Sri T.C. Krishnan Counsel for the respondents : Sri C. Prakash Reddy, Standing Counsel for APSRTC. The Court made the following: ORAL ORDER: (Per Sri Anil R. Dave, C.J.) The learned Standing Counsel appearing for the respondent – Andhra Pradesh State Road Transport Corporation, has submitted that the Circular dated 1.10.2008, in pursuance of which the impugned notice dated 2.1.2009 was issued to the petitioners, has been now withdrawn by virtue of Joint Accounts and OPD Circular No.11/2009, dated 2.4.2009. A copy of the Circular dated 2.4.2009 has been placed on record. In view of the above Circular dated 2.4.2009, whereby the Circular dated 1.10.2008 has been withdrawn, this petition has become infructuous. The petition stands disposed of as infructuous with no order as to costs. ANIL R. DAVE, C.J. 20th April, 2009 RAMESH RANGANATHAN, J. To 1. The Vice-Chairman-Cum-Managing Director, Andhra Pradesh State Road Corporation, RTC Cross Road, Musheerabad, Hyderabad. 2.The Divisional Manager, Andhra Pradesh State Road Corporation, Nellore, Sri Pottisreeramulu Nellore District. 3. The Depot Manager, Andhra Pradesh State Road Corporation, Nellore Depot, Sri Pottisreeramulu Nellore District. 4. The Secretary to the Government of India, Ministry of Finance, North Block, New Delhi-110 001. 5. The Commissioner of Service Tax, Hyderabad-II, Commissionerate, Kendriya Sulk Bhavan, Basheerbagh, Hyderabad-500 004. 6. The Assistant Commissioner of Customs & Central Excise, Service Tax Cell, Hyderabad. 7. One Copy to Sri A. Rajasekhar Reddy, Asst. Solicitor General, High Court Buildings, Hyderabad (OPUC). 8. Two C.D. copies. ARS