2014 (6) TMI 313 - AT - Service Tax

Discharge of service tax liability - renting of immovable property services - the period of 2007-08 to 2011-12 - Held that - post October 2011, the appellant has started paying the service tax liability as per the Apex Court s direction and for the period prior to October 2001, and the appellant s service recipient M/s. Orpat Marketing Pvt. Ltd. has deposited 50% of the amount of the rent and executed a surety bond of 50%. He relies upon the letter written by the said M/s. Orpat Marketing Pvt. Ltd. for his proposition. On perusal of the records, we find it so. It seems that lessee is following the direction of Apex Court in its correct spirit, we find that the appellant has made out the case for the waiver of the pre-deposit of balance amounts involved - Stay granted.

Summary

The case involved the discharge of service tax liability on rent received for renting immovable property services from 2007-08 to 2011-12. The appellant started paying tax post-October 2011 as per Supreme Court's direction. The service recipient deposited 50% of rent and executed a surety bond. The court allowed waiver of balance amounts and stayed recovery until appeal disposal.