Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 83 - AT - Service TaxWaiver of pre deposit - Renting of immovable property service - Held that:- As regards renting of immovable property service there is no prima facie case for the appellant in view of the fact that Hon’ble Supreme Court has directed the Members of the Indian Retailers Association to deposit 50% of the tax and provide Solvency Certificate for the balance which would show that there is no prima facie case in favour of the parties who were challenging the same [2011 (10) TMI 12 - Supreme Court of India]. Under these circumstances we consider that appellant also may be required to deposit at least 50% of the tax with interest and for the balance 50%, should give Solvency Certificate to the Commissioner. what is important and relevant to consider about the liability of service tax is the understanding between the service provider and the receiver and the liability of the service to the tax. In this case, admittedly, the agreement for renting of immovable property is between the service receiver and the appellant and the Methodist Church is nowhere in the picture. From the records what emerges is that the appellant is a service provider and M/s. Pantaloon Retail (India) Ltd. is the service receiver. Therefore at this stage we are not in a position to consider this submission - appellant is directed to deposit 50% of the tax with proportionate interest - Partial stay granted.
|