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2014 (10) TMI 647 - AT - Service TaxMandap Keeper Service - Renting of immovable property - Extended period of limitation - Held that:- Appellant is doing restaurant business, it cannot be said that they had valid ground not to pay tax. Prima facie, we find that extended period also is invokable. - entire amount ordered to be deposited - stay denied. As regards renting of immovable property, extended period could not have been invoked since the levy has been regularized by retrospective amendment. Therefore, prima facie, the appellant has made out a case for waiver of pre-deposit of service tax demanded on ‘renting of immovable property service’ - Stay granted.
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