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TMI Blog2023 (7) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... und that no provision of time has been made in the present amendment for payment of retrospectively assessed duty. Hence, the interest would be in the nature of a quasi-punishment and is not payable by the appellant. This is based on the well settled principle of constitutional law that sovereign legislative bodies can make laws with retrospective operation however no ex post facto penalty is permissible. In the light of the same no penalty is also payable by the appellant. Hence the appellant is liable for waiver of interest and penalty. The Hon ble Tribunal s judgment in M/S COAL MINES PROVIDENT FUND ORGANISATION VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RANCHI [ 2020 (2) TMI 1493 - CESTAT KOLKATA] cited by Revenue is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of Service Tax on Renting of Immovable Property Services has been held constitutionally valid and the amendment giving retrospective effect from 01/06/2007 was also upheld. Interest was also demanded, and a penalty imposed. The appellant filed an appeal against this order before the Commissioner (Appeals) who rejected the appeal. Aggrieved by the said decision the appellants are before us. 3. We have heard Shri D. Jai Shankar, learned counsel for the appellant and Shri N. Satyanarayanan, learned AC (AR) and Smt. Anandalakshmi Ganeshram, Superintendent (AR) for the Revenue. 4. The learned counsel for the appellant submitted that the matter is no longer res integra and the above issue has already been settled by the judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the prayer made in this case is as under:- Under the circumstances, the appellant requests the Hon ble CESTAT to consider the above submissions and waive the interest demanded and penalties imposed. Apart from the above, the appellant once again submits that the Namakkal Municipality is a local body / a government machinery / functionary constituted by the Tamil Nadu Government. Under the above detailed circumstances and in view of the fact that the appellant had already discharged the major portion of the service tax liability, the appellant prays that Hon ble CESTAT, Chennai to be kind enough to pass appropriate orders. However, before taking a final decision, it is requested that the appellant may be permitted to be he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement, the commercial tenants have stopped them reimbursing the tax element. However, the landlords are receiving regular demand notices from the department issued to protect government s revenue for the interim period. 9.2 In order to clarify the legislative intent and also bring in certainty in tax liability the relevant definition of taxable service is being amended to clarify that the activity of renting of immovable property per se would also constitute a taxable service under the relevant clause. This amendment is being given retrospective effect from 01.06.2007 The appellant has paid a major portion of the duty and is only seeking a waiver of the interest demanded and penalties imposed. They have relied upon the judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made to the Renting of immovable property service in order to overcome the earlier judgment of the Hon ble High court of Delhi in its order dated 18.04.2009 in the case of Home Solutions Retail India Ltd. Others vs. UOI wherein the Hon'ble Court it had struck down the levy as not being a service. This being so liability although created retrospectively could not entail the punishment of payment of interest with retrospective effect as decreed by the Apex Court in Star India (P) Ltd. (supra). Further, in para 10 of the said judgment, it is stated that where the amendment expressly makes a provision for the payment of the retrospectively amended tax liability within a specified time, in such circumstance, the appellant is not entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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