RANJEET SINGH CHOUDHARY Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner's grievance arises out of the respondent no. 2-Executive Engineer, CPWD, Gandhinagar Central Division, Gandhinagar not releasing the petitioner's security deposit made by the petitioner for execution of a construction contract awarded by the Department to the petitioner.

(2.) The facts are as under :

(3.) As per this provision therefore, with retrospective effect, CPWD was not required to pay Service-tax on the construction carried out by the petitioner and the petitioner was not required to recover the same and deposit it with the Department.