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2014 (9) TMI 75 - AT - Service TaxWaiver of pre deposit - Renting of immovable property - Failure to obtain registration - Failure to file return and remit tax - Held that:- Since the appellant Municipal Corporation had rented out its properties to poor and under-privileged sections of the society, in discharge of a Constitutional obligation flowing from the provisions of Article 243W (introduced by the 74th Amendment of the Constitution), it can be considered to have provided any taxable service liable to the levy of tax by the Union Legislature. Since the service provided by the appellant Municipal Corporation do not fall within the scope of the limitations on Union Legislative Power specified in Article 289 of the Constitution. However, the appellant appears to have an eminently arguable case with regard to the legitimacy of invoking the extended period of limitation, in the facts and circumstances of the case. - Partial stay granted.
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