2014 (8) TMI 553

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..... vy of tax on market fees, bus fees etc under the category of "Renting of immovable property". However, there is no dispute regarding liability of tax of about 65 lakhs as per the submission of Ld. Advocate. In view of that, respectfully following the decision of Hon'ble Supreme Court as mentioned above, the applicant is directed to make a predeposit of 65,00,000/- - stay granted partly.
P K Das .....

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..... el on behalf of the applicant submits that the applicant was declared as a Corporation in October 2011 and therefore, the liability of municipality during the mentioned period cannot be shifted on the Corporation. He submits that the demand is barred by limitation in so far as the applicant is a municipality has no intention to evade payment of tax. It is further submitted that a dispute was raise .....

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..... installments on or before 1.3.2012, 1.5.2012 and 1.7.2012. He submits that in the present case, the applicants should be directed to deposit entire amount of tax. 4. After considering the submissions of both sides and on perusal of the records, we find that in the case of P.K. Hospitality Services P. Ltd. (supra) the Hon'ble Supreme Court directed the assessee to deposit entire amount of tax. .....

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..... t in arrears forthwith. We clarify that there is no stay of imposition of service tax under sub-clause (zzzz) of clause (105) of Section 65 read with Section 66 of the Finance Act, 1994 (as amended), insofar as the future liability towards service tax with effect from 1st October, 2011, is concerned. Tag with Civil Appeal No.8390 of 2011." 5. At this stage, Ld. Advocate submits that demand .....

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..... of "Renting of immovable property". However, there is no dispute regarding liability of tax of about ₹ 65 lakhs as per the submission of Ld. Advocate. In view of that, respectfully following the decision of Hon'ble Supreme Court as mentioned above, the applicant is directed to make a predeposit of ₹ 65,00,000/- (Rupees Sixty five lakhs only) within 8 weeks. Upon deposit .....

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