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2016 (3) TMI 1052 - AT - Service TaxAllowability - Claim for refund of the tax paid as service tax on the renting of immovable property to them during the period 1.04.2008 to 31.03.2009 - Service tax paid on the premises rendered by them from the various landlords - Held that:- appeals of the appellant herein are devoid of merits as by notification no. 23/2007-ST dated 22.05.2007, the government of India section 125 to the Finance Act, 2007, services rendered under the category of renting of immovable property for the use of in course of furtherance of business and consumers was retrospectively taxed with effect from 1.6.2007. A challenge to constitutional validity of the same was dismissed by the Hon'ble High Court of Bombay in the case of Retailers Association of India [2011 (8) TMI 58 - BOMBAY HIGH COURT]. Therefore, in view of the above the appellant is not allowed to claim refund.- Decided against the appellant
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