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TMI Blog2024 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... n paid by the lessee and therefore the Petitioner was entitled to set off the aforesaid amount paid by the lessee under the declarations filed by the Petitioner under Chapter 6 of Finance Act No.2 of 2019 incorporating the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. HELD THAT:- The liability to pay service tax under the provisions of Finance Act, 1994 from 2007 for renting of immovable property was on the Petitioner. However, the lessee who have leased out properties from various persons like the petitioner have challenged the levy of service tax on renting of immovable property unsuccessfully before various High Courts and have approached the Hon'ble Supreme Court. The Hon'ble Supreme Court by its Order [ 2011 (10) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to be appropriated under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 has been left unanswered. There is some element of doubt. Under these circumstances, we quash the Impugned Order and remit the case back to the Respondent to pass a fresh orders on merits. - Hon'ble Mr. Justice C. Saravanan For the Petitioner : Mr. G. Natarajan For the Respondents : Mr. Rajnish Pathiyil Senior Standing Counsel ORDER The Petitioner is before this Court for the second time. Earlier the Petitioner had approached this Court in W.P.No.3799 of 2021 for the following relief:- to quash FORM SVLDRS-3 No.L040320SV300070 (Declaration ARN No.LD0401200000237) dated 04.03.2020 and to further direct the respondent to issue a Discharge Certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ented by their members. Hon'ble Supreme Court has allowed the lessees to file a Civil Appeal challenging the applicability of service tax in such matters, subject to the condition that they deposit appropriate pre-deposit as well as the remaining dues, if the case is decided against them eventually. It is clarified that such persons are allowed to file a declaration under the Scheme and avail the benefits. The remaining conditions of the Scheme such as withdrawal of pending cases etc. apart from payment of dues as determined by the designated committee will still need to be complied by them.' 16. According to Mr.Natarajan, there is no clarity on the use of the phrase 'such person' and thus, a lacunae in the Circular. As expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned to accept the petitioner's contention qua adjustments of the remittances effected by the lessees, then the process of verification of the payments may follow. Let orders be passed within a period of four (4) weeks from 19.08.2021 i.e. on or before 20.09.2021. 19. This writ petition is disposed in the aforesaid terms. Connected Miscellaneous Petitions are closed. No costs. 3. Pursuant to the aforesaid order, the Impugned Order has been passed by the Designated Committee. This Writ Petition is against the Impugned Order bearing reference No.C.No.IV/11/2560/2019-TRC-SVS dated 17.09.2021 passed by the Designated Authority. The case of the Petitioner is that the Petitioner was heard on 19.08.2021 by Mr.M.Ravindranath who was the Principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2019.CX dated 29.10.2019 bearing reference No.F.No.267/78/2019/CX-8-Pt.III. 7. The learned Senior Standing Counsel for the Respondents on the other hand would submit that the Petitioner was called upon to furnish documents pursuant to Order dated 11.08.2021 in W.P.No.3799 of 2021. However, the Petitioner has failed to furnish the details and therefore, the Impugned Order has been passed. 8. That apart, it is submitted that the Petitioner has to pay the amount to buy peace under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and therefore, submits that the Writ Petition is liable to be dismissed. 9. I have considered the arguments advanced by the learned counsel for the Petitioner and the learned Senior Standing Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propriated towards the tax liability of the declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. 14. If the challenge to levy is answered in favour of the lessee, the amounts deposited by them pursuant to the directions of the Hon'ble Supreme Court referred to supra will have to be refunded back. If on the other hand the amount deposited is allowed to be appropriated even if the petitioner is able to give a break up and due certificate from the respective lessees, mechanism for refund of the amount to be appropriated under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 has been left unanswered. 15. There is some element of doubt. Under these circumstances, I am inclined to quash the Impugned Order date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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