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2015 (3) TMI 703 - HC - Service TaxDemand of service tax - renting of immovable property - Service Tax Voluntary Compliance Encouragement Scheme 2013 - Held that:- Issue has been settled by this Court in [2010 (11) TMI 32 - PUNJAB AND HARYANA HIGH COURT] (M/s Shubh Timb Steels Limited v. Union of India and another) wherein it has been held that the provisions of Section 65(90a) and Section 65 (105) (zzzz) of the Finance Act, 1994 imposing service tax on renting of immovable property are not ultra vires the Constitution. It has further been held that giving of retrospective effect to the amendment effective from 1.6.2007 on which date levy was initially provided is also not bad. However, as regards prayer for deposit of service tax under the Service Tax Voluntary Compliance Encouragement Scheme 2013 is concerned, it shall be open for the petitioner to file representation to the appropriate authority at the first instance and claim benefit of the same, if available, in accordance with law. - Decided against assessee.
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