Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1002 - AT - Service TaxRenting of Immovable Property Service - non-payment of service tax - time limitation - whether the demand of service tax raised for non-payment of tax on Renting of Immovable Property Service during the period 2007-2008 is barred by limitation? - Held that: - There is no dispute of the fact that by virtue of retrospective legislation viz. Sec. 77 of Finance Act,2010 service tax on Renting of Immovable Property Service has been validated to be payable from the date of its insertion in the Finance Act,1994 i.e. w.e.f. 01.06.2007. The Hon ble Calcutta High Court in the case of INFINITY INFOTECH PARKS LTD. Versus UNION OF INDIA [2014 (12) TMI 36 - CALCUTTA HIGH COURT] has recently considered the issue of recovery service tax on renting of immovable property invoking the extended period of limitation, and observed that the extended period of limitation cannot be invoked for recovery of the service tax not paid during the relevant period on Renting of Immovable Property Service. The recovery of the service tax on Renting of Immovable Property cannot be affected invoking extended period of limitation - appeal allowed - decided in favor of appellant.
|