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2011 (10) TMI 505 - CESTAT, BANGALOREWaiver of pre-deposit - Time limitation - royalty as renting of immovable property - MOU dated 1.2.2002 - held that:- party was admittedly enjoying the benefit of renting of immovable property. - That period is after 1.6.2007 and, therefore, for the present purpose, we would consider "renting of immovable property service" having been provided by the appellant to the second party under the aforesaid MoU. - We would also consider the so-called 'royalty' as rent collected by the appellant from the other party. These parameters appear to constitute "renting of immovable property service" rendered by the appellant to the other party during the period for which consideration was collected by the appellant. On merits, therefore, the appellant has no prima facie case. - considerting the issue of extended period of limitation pre deposited ordered for demand within normal period of limitation.
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