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2015 (12) TMI 18 - AT - Service TaxWaiver of pre deposit - Demand of service tax - renting of immovable property service - Held that:- There is no constitutional provision brought to our notice which provides immunity to the appellant from the service tax liability for rendering taxable service. It is also a fact that the levy of service tax on rental income under renting of immovable property service was set aside by the Delhi High Court in 2009 in the case of Home Solution Retail India Ltd (2009 (4) TMI 14 - DELHI HIGH COURT) though that judgement was reversed by Delhi High Court in its subsequent judgement in 2011 as stated earlier. It clearly shows that there were questions as well as ambiguity about the impugned service. The definition of taxable service was also amended with effect from 1.6.2010. - in the chart submitted on 2.6.2014 the figures under the head collection from Govt. units are lower than the figures submitted earlier. We also note that appellant had not been cooperating in providing the figures. The leviability of service tax on similar rental income when the immovable property was rented for business or commerce has been upheld in the case of Greater Noida Industrial Authority Vs. CCE Noida [2014 (9) TMI 306 - CESTAT NEW DELHI]. We are informed by the appellant that the demand for normal period of one year for renting for use in business or commerce works out to ₹ 18 crores (approx.). - Partial stay granted.
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