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2026:APHC:13944

APHC010276572024

IN THE HIGH COURT OF ANDHRA PRADESH

AT AMARAVATI [3529]

(Special Original Jurisdiction)

THURSDAY,THE FIFTH DAY OF FEBRUARY

TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 14294/2024

Between:

1. M /S. GALABA MANOJ KUMAR, D.NO. 17-25-1/1, WARD NO.21,

RENUKAMMA TEMPLE LANE, BOSE NAGAR, CHIRALA

PRAKASAM DIST.

...PETITIONER

AND

1. T HE ASSISTANT COMMISSIONER OF CENTRAL TAXES, NELLORE

COST RANGE, MAGUNTA LAYOUT - NELLORE.

2. T HE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST BHAVAN-

C.R. BUILDINGS, KANNAVARI THOTA-GUNTUR.

3. U NION OF INDIA, REP BY ITS PRINCIPAL SECRETARY, MINISTRY

OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD

MARG-NEW DELHI-110001.

4. T HE CHIRALA MUNICIPALITY, REP BY ITS COMMISSIONER,

CHIRALA, BAPATLA DIST.

5. T HE EXECUTIVE ENGINEER PR DIVISION, O/O THE

SUPERINTENDED ENGINEER, PANCHAYAT RAJ CIRCLE,

ONGOLE-PRAKASAM DIST.

...RESPONDENT(S):

2

2026:APHC:13944

Petition under Article 226 of the Constitution of India praying that in the

circumstances stated in the affidavit filed therewith, the High Court may be

pleased tomay be pleased to issue any order or direction more particularly

one in the nature of Writ of Mandamus or any other appropriate writ or order

or direction declaring the assessment Proceedings of the 1st respondent,

passed in 010 No - NLR -AC-13-2023-24-ADJN- ST, Dated 12.04.2024

served on 22.05.2023 (Annexure P-1) for levy of service tax on Works

contract services provided to the 4th and 5th respondents for the tax period

Apnl-2016 to June-2017, is contrary to the exemption granted at entry No.

12A Notification No. 25/20121 -Service tax dated 20.06.2012 inserted Vide

Notification No.9/2016-ST dt. 01.03.2016 (Annexure P-2), and more

particularly is not a service as per interpretation at Sec. 65(B)(44) of Service

Tax -CHAPTER-V of Finance Act 1994(herein after referred to as the Act)

and without considering the letter of objections dt. 09.12.2021 (Annexure P-

3), filed by the petitioner is against to principles of natural justice, as arbitrary,

barred by limitation of time and without jurisdiction. Hence, the proceedings of

the 1st respondent is liable to be set aside and pass such

IA NO: 1 OF 2024

Petition under Section 151 CPC praying that in the circumstances stated

in the affidavit filed in support of the petition, the High Court may be pleased

may be pleased to grant stay of all further proceedings, pursuant to the

impugned Proceedings of the 1st Respondent, in 010 No - NLR -AC-13-2023-

24-ADJN-ST, Dated 12.04.2024 served on 22.05.2023 pending disposal of the

above writ petition, as otherwise, the petitioner would be put to severe loss

and hardship

Counsel for the Petitioner:

1. K ADI SIVA VARA PRASAD

Counsel for the Respondent(S):

1. D NAGARAJA KUMARI

2. Gudapati Lakshminarayana SC For Municipalities in Rayalaseema

Region

3. GP FOR PANCHAYAT RAJ RURAL DEV

3

2026:APHC:13944

The Court made the following order:

(Per Hon’ble Sri Justice R.Raghunandan Rao)

The petitioner is a contractor who executes works contract given by

various authorities as well as sub-contracts given by the main contractor. The

Assistant Commissioner of Central Tax , who is arrayed as the 1^st respondent

herein had initiated proceedings, under the Service Tax regime, contained in

the Finance Act, 1994, for the period 2016-2017 and 2017-2018, on the basis

of Form 26AS, which was available with the Income-tax Department, setting

out the TDS deducted, by various persons, in relation to payments made to

the petitioner. The 1^st respondent after giving an opportunity of hearing and

opportunity to place all the relevant records, to the petitioner, had passed an

order of assessment, dated 12.04.2024, bringing to tax the turnover of the

petitioner for the said period. Aggrieved by this order of assessment, the

petitioner has approached this Court by way of the present writ petition.

2. The 1^st respondent had sought to levy service tax on the turnovers of

the petit