9911796707
TMI Blog2018 (10) TMI 1719X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be established for not charging service tax from the tenants and for not depositing the same. The appellant has relied in the case of M/S. JUMERA PROMOTORS AND DEVELOPERS PVT. LTD. VERSUS C.C.E. DELHI [ 2017 (10) TMI 967 - CESTAT NEW DELHI] wherein it was held that Renting of Immovable Property Service has been subject matter of litigation in various judicial fora. In respect of demand of service tax on Management Maintenance Repair Service the entire service tax along with applicable interest was paid by the appellant before issuance of show cause notice. Therefore, as provided under Sub-section 3 of Section 73 of Finance Act, 1994 there was no need to issue show cause notice demanding the same. Appeal allowed - decided in favor of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of around ₹ 8.75 crores was raised for the aforesaid period in respect of ''Renting of Immovable Property Service''. Another demand of ₹ 13.37 lakhs was raised on account of ''Management Maintenance & Repair Service'' and there was a proposal to appropriate the entire amount of ₹ 13.37 lakhs paid by the appellant in respect of 'Management Maintenance & Repair Service'. It was further proposed in the said show cause notice that interest of ₹ 1,75,464/- paid by the appellant to be appropriated. The allegations in the said show cause notice were that appellant did not pay service tax on 'Renting of Immovable Property Service' and the stand taken by the appellant for not depositing service tax due to reason that the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09, it was held in the case of Home Solution Retail India Ltd. Vs Union of India that service tax on 'Renting of Immovable Property Service' was ultravirous of the Act and recovery of service tax on 'Renting of Immovable Property Service' was stayed. Through the Finance Act, 2010 definition of taxable service was amended retrospectively to provide that the activity of renting itself is a taxable service. For such retrospective amendment, validation provision was also enacted through the Finance Act, 2010. On 23.09.2011 Larger Bench of Hon'ble Delhi High Court reversed the earlier decision reported at 2011 (24) STR 129 (Del.). The learned Counsel has submitted that Budget Clarification Circular No.334/1/2010-TRU dated 26.02.2010 issued by Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise, Delhi reported at 2017 (5) GSTL 266 (Tri.-Del.). In respect of service tax on 'Management Maintenance & Repair Service' the appellant has submitted that show cause notice had made a proposal to appropriate the entire amount paid, which is equal to the demand of service tax. He has submitted that since the service tax on 'Management Maintenance & Repair Service' along with interest was paid before issuance of show cause notice, as provided under Sub-section (3) of Section 73 of Finance Act, 1994 there was no need for issuance of show cause notice. He has prayed to set aside the penalty in respect of the same. 4. Heard the learned A.R. for revenue, who has supported the impugned order. 5. Having considered the submissions from ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
