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2015 (4) TMI 463 - HC - Service TaxWaiver of pre deposit - option to pay 7.5% or 10% of demand under the new substituted provisions of Section 35F - since orders were passed before the amendment was made effective - levy of service tax on the lease rent and development charges - renting of immovable property service - Held that:- In Paramount Security through its Proprietor Vs. Union of India & Ors., a Division Bench of this Court, considering the effect of new substituted provisions of Section 35F with effect from 06.08.2014, recorded an opinion that the effect of the amendment cannot be restricted only for those appeals which are filed after 06.08.2014. Such a restriction will be violative of Article 14 of the Constitution of India. The amended provisions, thus, will apply to even those orders, which have been passed before the amendment was made effective. While issuing notices of the writ and the stay petition, the Division Bench had directed that, in the meantime, the appeal shall not be dismissed by the Tribunal, provided the petitioner complies with the condition of pre-deposit in terms of amending Section 35F, introduced with effect from 06.08.2014, within a period of four weeks. - No good ground to take a different view, at the stage of passing of an interim order. - Decided conditionally in favour of assessee.
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