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2016 (8) TMI 17 - HC - Service TaxDemand of service tax on renting and construction - The petitioner is the Tamil Nadu slum Clearance Board which is a statutory body established under the provisions of the Tamil Nadu Slum Areas (Improvement & Clearance) Act, 1971, an Act to provide for improvement and clearance of slums in the state of Tamil Nadu. - Held that:- .In my view, repeatedly issuing demands to the petitioner and enforcing the same would only result in the multiplicity of the proceedings which should be avoided. More particularly, when the petitioner Board has challenged the constitutional validity of the very charging provisions and the earlier demands issued from the year 2012 are also under challenge. Hence, the third respondent is directed to issue the demands for the subsequent period, but such demands shall not be enforced till the vires of the statute which is put to challenge in W.P.No.35067 & 35068/2015 and W.P.No.4253/2016 are heard and decided by this Court. The reason for permitting the third respondent to continue to issue demands is that in the event, the petitioner is unsuccessful in the other writ petitions, then at that point of time, the petitioner may raise a plea that the demand is barred by limitation.
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