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2022 (11) TMI 1008 - HC - Service TaxRejection of declarations of the petitioners under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - rejection only on the ground that the appeal pending before the Apex Court is not pursuant to the show cause notice issued by the Department - applicability of Circular No. 1073/06/2019.CX dated 29th October 2019. It is clarified 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. The Apex Court has allowed the lessees to file a Civil Appeal challenging the applicability of service tax subject to the condition that they deposit appropriate pre-deposit as well as the remaining dues if the case of the petitioners is decided against them eventually. HELD THAT:- The said circular is clarificatory in nature. In view of the circular, the petitioners are allowed to file declaration under the Scheme and avail benefits subject to complying with the remaining conditions of the Scheme. The said circular is binding upon the respondent. In the light of above, the impugned orders rejecting the declaration filed by the petitioners are set aside. Petition disposed off.
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