9911796707
TMI Blog2015 (5) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... od prior to 01.07.2012, service tax was not payable if the building was rented to house a Government Organisation - Held that:- It is not necessary to consider the challenge made to letter by going into the contentions advanced by the learned counsel for petitioner. Suffice to observe that both petitioner and 1st respondent shall make appropriate representation addressed to the 2nd respondent brin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for consideration in this writ petition. Dispute is essentially between petitioner and 1st respondent. Matter pertains to payment of service tax by the land lord - petitioner for and on behalf of the tenant - 1st respondent for the period from June 2007 to February 2012 in a sum of ₹ 1,04,98,167/-. According to petitioner, the said amount of service tax was periodically paid on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus clear that as per the said clarification, for the earlier period prior to 01.07.2012, service tax was not payable if the building was rented to house a Government Organisation. It is in this background, based on the communication received from the Office of the Commissioner of Service Tax, Bangalore, 1st respondent - Joint Commissioner of Commercial Taxes has issued a letter dated 21.12.2012 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner - land owner, petitioner shall be entitled to seek refund of the same and that 1st respondent would cooperate and address necessary communication to the 2nd respondent to enable the petitioner to get the refund of the amount which has been wrongly paid towards service tax. 6. In the light of the above submission made by the 1st respondent, I am of the view that it is not necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in case it is found that service tax was wrongly paid, steps shall be taken by 2nd respondent to refund the same as expeditiously as possible, at any rate within a period of two months from the date of receipt of the application. Learned Additional Government Advocate is permitted to file memo of appearance for the 1st respondent within two weeks. Sri N.R. Bhaskar, learned Central Government Stan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
