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2014 (12) TMI 1096 - HC - Service TaxWaiver of pre deposit - Renting of immovable property - Held that:- Appellant himself has admitted before the Adjudicating Authority that they would collect service tax from its users and remit the same. Hence, the appellant should not now raise a question that the lease was entered into long before the introduction of Section 65(105)(zzzz) of the Finance Act, 1994 and hence not liable to pay service tax. The appellant has not produced any material showing that they are suffering from financial hardship. - Following decision of P.K.Hospitality Services Ltd. V. UOI reported in [2014 (8) TMI 820 - Supreme Court of India] - appellant is directed therein to pay the arrears in equated monthly instalments - stay denied.
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