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2014 (1) TMI 1202 - AT - Service TaxStay - Renting of immovable property - extended period of limitation - Imposition of equivalent penalty - Statutory proceeding not followed - Held that:- appellant themselves got registered with the department under the category of ‘Renting of Immovable Property Service' as early as in July, 2007. Therefore, the appellant cannot plead ignorance of law or confusion about the levy. Thereafter, they did not follow any of the statutory procedures nor did they discharge any tax liability. The law was retrospectively amended in 2010 to provide for deeming the activity of renting as a taxable service. In the Finance Act, 2012 it was also provided that if the service tax liability along with interest liability is discharged on or before 26/11/2012, there will not be any penalty on the service providers. Thus, adequate opportunity was provided to the defaulting service providers to discharge service tax liability. In this particular case, the appellant has not chosen to avail the said facility. From the conduct of the appellant, it is clear that the appellant despite knowing the law, did not choose to follow the law and therefore, the plea of time bar taken by the appellant cannot be accepted - appellant does not have prima facie case at all - Following decision of SQL Star International Ltd. Versus CC, CE and Service Tax Commissionerate [2011 (7) TMI 868 - Andhra Pradesh High Court] - Conditional stay granted.
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