BRAHMAPUTRA INFRASTRUCTURE LTD Vs. DELHI DEVELOPMENT AUTHORITY

JUDGEMENT

(1.) THE petitioner seeks a direction under Article 226 of the constitution of India to the respondent/dda to reimburse the service tax deposited by the petitioner and not to discriminate the petitioner. The request of the petitioner is to reimburse him the amount of Rs. 60,19,872/- on account of service tax along with interest at 12% from the date of first payment of the service tax which has been declined on behalf of DDA by office of the Executive Engineer, South Eastern division No. 7 contending that as per terms and conditions of the agreement with m/s. Brahmputra Infrastructure Ltd. /petitioner service tax is not payable by the DDA.

(2.) THE learned counsel for the petitioner has relied on the letter dated 17th september, 2007 stipulating that the letter dated 25th July, 2007, 28th July, 2007 and 3rd September, 2007 shall form part of the agreement. Admittedly the written agreement between the parties does not stipulate that service tax shall be payable to the petitioner by the respondent.

(3.) ON the basis of the letter dated 17th September, 2007 it is contended that since the letter dated 28th July, 2007 forms part of the agreement and the said letter stipulates about applicability of the service tax, therefore, there are no disputed question of facts and the liability of the service tax of the respondent to the petitioner can be adjudicated in a writ petition under article 226 of the Constitution of India.