Service Tax deposit cannot be withheld if service tax was not applicable

Sham Lal Vs State of Haryana and others (Punjab and Haryana High Court) Briefly summarized the facts of the present case are that the petitioner had taken vacant land on lease at Bus Stand, Karnal, for parking of cycle/scooters during the period of 04.10.2011 to 31.03.2012, as also for the financial year 2012-2013. The petitioner was directed to deposit an amount of Rs. 1,56,000/- as refundable security along with the rental as agreed. The petitioner claims to have regularly deposited the due rent/charges leviable in terms of the Tender for the vacant land. The petitioner was served with a not...