Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights November 2024 Year 2024 This

Impugned order suffered from lack of reasoning regarding ...


Property rental service tax dispute: Lack of reasoning on estimate variation, 50% demand confirmed.

Case Laws     Service Tax

November 4, 2024

Impugned order suffered from lack of reasoning regarding variation in service tax estimate between declarant/petitioner and designated authority. 50% of demand confirmed, with petitioner submitting lessee paid said amount eligible for set-off under Sabka Vishwas Scheme. Court held petitioner liable for service tax on immovable property rentals from 2007 under Finance Act, 1994, though lessees unsuccessfully challenged levy before various High Courts. Supreme Court ordered lessees to pay 50% property tax despite not being liable under Finance Act. Impugned order passed by two officers, one not hearing petitioner, violating natural justice. Circular on Sabka Vishwas Scheme unclear on appropriating lessee's deposited amount towards declarant's liability and refund mechanism. Court quashed impugned order, remitting case for fresh orders on merits due to element of doubt.

View Source

 


 

You may also like:

  1. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

  2. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

  3. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  4. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  5. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  6. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  7. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

  8. Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

  9. Rental income determination - assessee jointly owns 50% house property in Singapore with wife - offered 100% rental income for AY 2014-15 erroneously, rectified in...

  10. Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of...

  11. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

  12. Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

  13. Demand of service tax on Management, Maintenance or Repair Services - Export of services - Place of provisions of services - it is not disputed that the services are...

  14. Validity of order of settlement commission whereas service tax liability has been settled at a certain sum with interest and penalty - petitioner discharged service tax...

  15. Valuation of Rental Income - GST - Deduction of property taxes and other statutory levies - treatment of notional interest on the security deposit - All taxes levied...

 

Quick Updates:Latest Updates