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2014 (9) TMI 137 - AT - Service TaxWaiver of pre deposit - Renting of Immovable Property - Held that:- Demand of service tax on the various fees would be examined at the time of appeal hearing. However, we agree with the learned Authorised Representative in respect of the demand of tax on “Renting of Buildings”. The learned Authorised Representative submits that the Hon'ble Supreme Court in the case of P.K. Hospitality Services P. Ltd. Vs Union of India reported in [2014 (8) TMI 820 - Supreme Court of India] upheld the constitutional validity of the levy of Service tax on “Renting of Immovable Property,” while granting the interim order directed that the entire amount in dispute is to be deposited in three equal instalments. On a query from the Bench, the learned Counsel submits, the demand of tax in respect of “Renting of Building” would be about ₹ 23,00,000 - Partial stay granted.
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