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2019 (5) TMI 875 - HC - Service TaxMaintainability of petition - Alternative remedy of appeal - Levy of Service Tax - Renting of Immovable Property Service - issue in dispute for long time - HELD THAT:- The litigation in regard to this issue has a chequered history - On 05.04.2018 the matter was listed for final hearing before the Supreme Court and has been referred to a Bench of nine judges in the case of MINERAL AREA DEVELOPMENT AUTHORITY ETC. VERSUS M/S STEEL AUTHORITY OF INDIA & ORS [2011 (3) TMI 1554 - SUPREME COURT]. The period of assessment in the present case is 01.06.2007 to 30.06.2008 and 01.07.2008 to 31.01.2015. It is also an admitted position that as regards the total arrears of ₹ 38,14,620, computed as on 19.10.2010 a sum of ₹ 24,35,280/- has been collected by the service tax department by way of attachment of rents paid by the 3rd respondent, the lessee in the property in question. In the light of the discussion and bearing in mind the position that a substantial portion of the disputed demand has already been collected by the Revenue, I am inclined to permit the petitioner to file an appeal challenging the order-in-original before the Commissioner of Service Tax(Appeals) - petition dismissed.
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