2015 (3) TMI 1261 - SCH - Service Tax

Constitutional validity of levy of service tax on renting of immovable property - Section 65 (105)(zzzz) and 65(90a) of the Finance Act 1994 - the decision in the case of GV. Matheswaran Versus The Union of India And Others 2015 (3) TMI 391 - MADRAS HIGH COURT contested - Held that - no coercive steps shall be taken against the appellant for recovery of arrears of service tax which had become due on or before 30th September 2011 - there is no stay of imposition of service tax under sub-clause (zzzz) of clause (105) of Section 65 read with Section 66 of the Finance Act 1994 (as amended) insofar as the future liability towards service tax with effect from 1st October 2011 is concerned.

Summary

The Supreme Court condoned delay, granted leave, and ordered no coercive steps for recovery of arrears of service tax before September 30, 2011. There is no stay on future service tax liabilities from October 1, 2011.