[2025:RJ-JP:4459-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12015/2014 R-Tech Promoters Pvt Ltd., Building No.80, 2nd Floor, Sector-44, Gurgaon- 122002 (Haryana), through its Assistant General Manager Shri Jai Prakash Srivastava (Authorized signatory), S/o Shri Lallan Prasad Srivastava, aged 46 years, Residing at H.No.23-C, Second Floor, Paschim Vihar, New Delhi. ----Petitioner Versus 1. Rajasthan State Industrial Development and Investment Corporation Ltd., Through its Senior Deputy General Manager, Unit-I, RIICO Chownk, Bhiwadi-301019. 2. Regional Manager, Rajasthan State Industrial Development and Investment Corporation Ltd. Unit -I, RIICO Chownk, Bhiwadi -301019. 3. Commission of Central Excise, Jaipur – I, NCR Building, C- Scheme, Jaipur. 4. Central Board of Excise and Customs, through its Chairperson, Department of Revenue, North Block, New-Delhi. ----Respondent For Petitioner(s) : Mr. Prakul Khurana, Mr. Aditya Sharma & Mr. Mihir Jhanwar for Mr. Sanjay Jhanwar, Sr. Adv. For Respondent(s) : Mr. Ankit Totuka HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 31/01/2025 1. This petition is filed seeking directions that the service tax is not applicable on the land conversion charges and betterment levy fees charged by the Rajasthan State Industrial Development and Investment Corporation Limited (for short, “RIICO”). Further direction is sought for refund of the amount recovered by the [2025:RJ-JP:4459-DB] (2 of 2) [CW-12015/2014] RIICO from the petitioner. It is not contested that the service tax collected by RIICO from the petitioner was deposited with the Service Tax Department. 2. The learned Counsel for the parties are at ad idem that the issue as to whether the service tax could be charged on conversion charges and betterment levy fees is sub-judice before the Supreme Court. 3. At this stage, this petition is disposed of with direction that in case the issue is decided in favour of the petitioner that at the relevant time no service tax was leviable on the conversion and betterment levy fees charged by RIICO, the petitioner shall file an application with the Service Tax Department for refund of the amount. The RIICO shall issue a no objection to the effect that the service tax recovered from the petitioner and deposited by RIICO for the relevant period be refunded to petitioner. 4. The petitioner shall be at liberty to avail remedies in accordance with law for redressal of surviving grievances. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J CHANDAN-DAKSH/39