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2013 (1) TMI 523 - HC - Service TaxService tax on the rental/license fee - Payable to Airports Authority of India (AAI) for space rented/licensed in the airport premises for housing of the duty free shop - Circular No. 80/10/2004-S.T., dated 17-9-2004 – Held that:- On the basis of the said circular had held that in so far as letting out of the part of Airport services is concerned, no service tax is payable as per the said circular and accordingly the demand for service tax was quashed till the period prior to 1st June, 2007 Period after 1st June, 2007 is concerned - The stand of the AAI also was that no service tax was payable - AAI had demanded service tax from the petitioners therein merely because the Service Tax Authorities had demanded the same from AAI – Held that:- Service tax is payable for the period from 1st June, 2007 onwards, the inter se dispute shall be resolved by arbitration.
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