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2017 (9) TMI 786 - AT - Service TaxRenting of immovable property service - Levy of tax - collection of Sopo charges from various persons for use of the vacant land in the municipal area - Held that: - The grounds of appeal do not contain any argument in support of appeal. In view of lack of any argument in the grounds of appeal, we do not find any reason to interfere with the impugned order in so far as the demand of service tax on Sopo charges for use of vacant land are concerned, especially since the issue is squarely covered in decision relied on in the impugned order. Extended period of limitation - Held that: - It is apparent that once revenue had on 08.09.2008 informed respondent that they were liable to pay service tax on the rental income the case of bonafide for non-payment of service tax thereafter does not survive. However, it is seen that the period from 08.09.2008, first letter was received to the Chief Officer of the respondent the period would be covered from the normal period of limitation. Thus for the period prior to that the appellants can claim a bonafide belief that they are not liable to pay service tax. Appeal dismissed - decided against Revenue.
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