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TMI Blog2022 (11) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on rent over immovable property rented by the members. The Apex Court has allowed the lessees to file a Civil Appeal challenging the applicability of service tax subject to the condition that they deposit appropriate pre-deposit as well as the remaining dues if the case of the petitioners is decided against them eventually. HELD THAT:- The said circular is clarificatory in nature. In view of the circular, the petitioners are allowed to file declaration under the Scheme and avail benefits subject to complying with the remaining conditions of the Scheme. The said circular is binding upon the respondent. In the light of above, the impugned orders rejecting the declaration filed by the petitioners are set aside. Petition disposed off. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the amount of Service Tax and had also filed affidavit and undertaking before the Apex Court. The learned Counsel for the petitioners submits that the declarations are rejected only on the ground that the appeal pending before the Apex Court is not pursuant to the show cause notice issued by the Department. The learned Counsel for the petitioners relies on the Circular No. 1073/06/2019.CX dated 29th October 2019 and submits that petitioners would be eligible to apply under the Scheme. 3. Mr. Jetly, learned Senior Advocate for the respondent submits that the petitioners are not served with show-cause notice. The appeal pending before the Apex Court is not pursuant to the show-cause notice. The petitioners are service recipients and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of dues as determined by the designated committee, will still need to be complied by them. 6. The circular clarifies that the Retailer Association of India has represented that the department has initiated proceedings against lessors for non-payment of service tax on rent over immovable property rented by the members. The Apex Court has allowed the lessees to file a Civil Appeal challenging the applicability of service tax subject to the condition that they deposit appropriate pre-deposit as well as the remaining dues if the case of the petitioners is decided against them eventually. 7. It is further clarified in the aforesaid circular that such members are allowed to file declaration under the Scheme and avail the benefits. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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