It has been submitted by the learned senior counsel appearing for the petitioner that the petitioner is a service provider and accordingly it is paying service tax to the Union of India and as the petitioner is not liable to pay any tax under the provisions of the Andhra Pradesh Value Added Tax Act, 2005 (for short, "the Act").

It has been further submitted that according to the law laid down by the honourable Supreme Court in the case of Bharat Sanchar Nigam Ltd. v. Union of India [2006] 3 VST 95; [2006] 145 STC 91, the petitioner is rendering services and, therefore, there is no question of paying tax under the provisions of the Act. He has, therefore, submitted that no amount of tax should be recovered under the provisions of the Act and the proceedings whereby tax is sought to be recovered should be stayed during pendency of the petition.

On the other hand, it has been submitted by the learned Government Pleader appearing for the respondent - authorities that petitions involving similar legal issues have already been admitted by this court and they are to be finally heard on February 16, 2009.

It has been further submitted that in similar matters, this honourable court ha