Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2012 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 568 - HC - Service TaxRecovery of service tax from the tenant - consequence of retrospective amendment for levy of service tax on renting - Winding up petition - Circumstances in which a company may be wound up - Held that:- . The service tax is not a direct tax. It is an indirect tax. The party in a given case, therefore, may agree to pay the service tax as per the terms and conditions of the agreement. Admittedly, there was no such specific agreement with regard to the payment of the service tax. Principally the Petitioner who had let out the premises was liable for such service tax and not the Respondent. As decided in IBA Health (I) (P.) Ltd. Versus Info-Drive Systems Sdn. Bhd. [2010 (9) TMI 229 - SUPREME COURT OF INDIA] while dealing with the concept of bonafide dispute referring to winding up Petition under the Companies Act the amount due and payable should be clear and outstanding on the date of the demand. If any amount, though crystallized, liable to be paid subject to contingencies and/or certain conditions, that just cannot be stated to be the amount due and payable by the Company. Thus it is sufficient to dismiss the Petition as there are disputed questions of facts and the law though revolving around the documents referred and relied by the Petitioner which in no way can assist to settle and/ or crystallize the amount of service tax as claimed from the Respondent.
|