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2022 (5) TMI 572 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - levy of service tax on Renting of Immovable Property Services - Circular No.1073/06/2019.CX dated 29th October 2019 - HELD THAT:- The circular clarifies that the Retailer Association of India has represented that the department has initiated proceedings against lessors for non-payment of service tax on rent over immovable property rented by the members - It is further clarified in the aforesaid circular that such members are allowed to file declaration under the Scheme and avail the benefits. The petitioner/lessor has filed appeal before the Apex Court. The said circular is clarificatory in nature. Needless to state that the petitioner is required to comply with all the conditions under the Scheme for availing the benefit of the said scheme. Respondents shall reconsider the declaration of the petitioner and shall not reject it on the ground upon which impugned order is passed. Writ petition is disposed of.
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