Q: Delineate the citation of GRAM VIKAS NAV YUVAK MANDAL v. UNION OF INDIA AND ANR ?

Ans: 

GRAM VIKAS NAV YUVAK MANDAL v. UNION OF INDIA AND ANR

Rajasthan High Court (Nov 15, 2018)

Having regard to the categorical stand taken by the Central Excise Department that neither the petitioner was required to be registered, nor was required to pay any service tax, no service tax was liable to be deducted on its behalf. We therefore direct respondent no.2 to refund the deducted amount of service tax to the petitioner within a period of two months from the date copy of this order is produced before it.

With the above directions, the writ petition is disposed of

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