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2020 (11) TMI 284 - AT - Service TaxRefund of Service Tax - constitutional validity of levy of service tax is sub-judice before the Hon’ble Apex Court - renting of immovable property or any other service in relation to such renting, for use in the course of or, for furtherance, of business or commerce - HELD THAT:- By placing reliance on the reference made to nine Judges Bench in the case of MINERAL AREA DEVELOPMENT AUTHORITY ETC. VERSUS M/S STEEL AUTHORITY OF INDIA & ORS [2011 (3) TMI 1554 - SUPREME COURT], the Hon’ble Supreme Court in the case of UNION OF INDIA AND ORS. VERSUS UTV NEWS LTD. [2018 (5) TMI 1367 - SUPREME COURT] were pleased to defer the matter till disposal of the issues pending before such Constitutional Bench. Since the constitutional validity of the issue of levy of service tax on the disputed service is sub-judice before the Hon’ble Apex Court, we are of the considered view that the present appeal filed by the appellant cannot be taken up for a decision on merits at this juncture and the matter should be remanded to the original authority for deciding the issue of leviability of service tax on the disputed taxable service along with other issues, after disposal of the Special Leave Petitions (SLPs)pending before the Constitutional Bench of Hon’ble Supreme Court in the case of Mineral Area Development Authority & ors. The matter is remanded to the original authority for re-adjudication of the matter, on the basis of the subject issue to be decided by the Hon’ble Supreme Court.
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