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2018 (8) TMI 1978 - CESTAT KOLKATANon-payment of service tax - renting of immovable property service - time limitation - HELD THAT:- Even though the show cause notice merely states that the service tax has not been paid by reason of wilful mis-statement and suppression of facts with an intent to evade payment of service tax, mere allegations in the show cause notice is not sufficient to allege suppression and mis-statement on the part of the appellant in absence of highlighting the reason of formation of such belief. Mere contravention of provisions of law is not sufficient to invoke extended period of limitation. Contravention necessarily has to be with intent to evade payment of service tax. Extended Time of Limitation - HELD THAT:- It is undisputed fact that doubts and disputes prevails over the issue and the court also held the levy of service tax on renting of immovable property as per un-amended definition is not service. However, after amendment made by the Finance Act, 2010, the amended definition is held as service in the Second “Home Solutions Retailers” case. As a result, larger period of limitation is not invokable. Renting on immovable property has been a subject matter of litigation in various judicial forums. The demand cannot invoke extended period as the issue was not free from doubt. In the present case, the whole demand is for extended period only. The present demand against the appellant is not tenable both on merit as well as on time bar - Appeal allowed - decided in favor of appellant.
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