DELTA ERECTORS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is engaged in the business of construction including widening and carpeting of roads. By means of the present writ petition, the petitioner has challenged the validity of Circular dated 23 -2 -2009 and Notification No. 24/2009, dated 27 -7 -2009 issued by the respondent No. 1 filed as Annexures P -1 and P -2 as contrary to the provisions of the Finance Act, 1994, insofar as it directed for levying of Service Tax on widening and carpeting of roads and also in repairs of roads.

(2.) We have heard Sri J.K. Mittal assisted by Sri C.K. Rai on behalf of the petitioner and Sri R.C. Shukla, Senior Standing Counsel appearing for the respondents.

(3.) It is not necessary to go into the merits of the case for the reason that by Sec. 97 sub -sections (1) and (2) of the Finance Act, 2012 passed by the Parliament, it has been provided that no Service Tax shall be levied or collected in respect of management or repair of roads, during the period on and from the 16th day of June, 2005 to the 26th day of July, 2009, both days inclusive, and refund shall be made of all such Service Tax which has been collected but would not have been so collected had the sub -section (1) been in force, at all material times.