Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 1027 - AT - Service TaxDemand of tax, interest and penalty – non-payment of service tax - service tax registration – renting of immovable property - section 65(105)(zzzz) read with section 65(98) of the Finance Act, 1994 – invocation of section 80 of the Finance Act, 1994 – benefit of doubt – Held that: - Undoubtedly there was some doubt about the scope of taxability of ‘renting of immovable property’ service. However, that dispute, though resolved in due course by Hon’ble Supreme Court, did not preclude the payment of tax from others rendering the same service. Disputes raised to merely avoid or delay tax cannot be said to have originated from ambiguity or flawed mechanism – benefit of doubt not available – appeal dismissed – decided against appellant.
|