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2018 (9) TMI 1282 - HC - Service TaxRenting of immovable property - Before the tribunal, Municipalities accepted the tax liability - Whether the Tribunal is right in dismissing the appeal even though the retrospective amendment with regard to the payment of service tax is pending before the Hon’ble Apex Court? Whether the Tribunal is right in dismissing the appeal without considering the legal aspect that the retrospective amendment with effect from previous date could only create a tax liability but not the liability to pay interests and penalties retrospectively? Whether the Tribunal is right in dismissing the appeal without discussing the aspect of limitation for the demand notice? Held that:- Prima facie, the aforestated questions of law go against the tone and tenor of the order under appeal which records, in no uncertain terms, that the appellant Municipality conceded that it was liable to pay the service tax along with interest thereon and also sought time to do so - there is no question of law, much less a substantial one, arising for consideration in this appeal - appeal dismissed.
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