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2017 (6) TMI 224 - AT - Service TaxRenting of immoveable property service - short payment of tax - Held that: - no demand has been raised for the period after 31st March 2007 when 'renting of immovable property service' was taxed for the first time u/s 65 of FA, 1994. Neither has there been any objection from the jurisdictional service tax authorities to the discharge of tax liability under this head for the period thereafter on the entirety of receipts - The payment of these taxes was well within the knowledge of the tax authorities from the date of filing of the first return after the introduction of the tax; there is no scope, therefore, for invoking the extended period to demand the tax from May 2006 onwards. The jurisdictional tax authorities have not objected to the subsequent discharge of tax liability as provider of 'renting of immovable property service - Having accepted the taxability for providing a specific service, it is not open to the tax authorities to claim its share in the form of a levy under a different head merely because 'renting of immovable property service' was not taxable prior to 1st June 2007. Alleged short-payment of tax under the head of 'maintenance or repair service' - Held that: - appellant has discharged a major portion of the tax liability on the consideration received as maintenance charges, at no stage has the appellant made a reference to this concession in its defence. It would, therefore, appear that the tax authorities have dealt with an aspect that has nothing to do with recoveries from lessees as 'maintenance charges' - appellant cannot also be faulted in making its contention that 'maintenance or repair service' are rendered to owners/possessors of immovable property and is not amenable to stretching for coverage of maintenance charges levied by owners from lessees for the purposes of meeting expenditure due to professional maintenance or repair entities - demand of alleged short-payment of tax is without any foundation and deserves to be set aside. Appeal allowed - decided in favor of appellant.
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