TaxTMI 
TaxTMI 
2012 (11) TMI 568
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....liability. 3 We have dealt with the aspect of service tax on renting in the case of Retailers Association of India (RAI) vs. Union of India & Ors., 2011 (5) Mh. L.J. 660 where a Notification was issued on 22nd May, 2007 which was followed by a circular dated 4th January, 2008 of the Ministry of Finance in the Union Government. In para 3 it is observed thus: "3. Following the decision of the Delhi High Court, the Finance Act, 2010 substituted the provisions of sub-clause (zzzz) with effect from 1 June, 2007. As amended, the provision now stipulates that the expression taxable service means any service provided or to be provided: 'To any person, by any other person, by renting of immovable property or any other service in relation to....
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....acated the premises six months prior to the expiry of the agreement. Admittedly, the Petitioners have adjusted the licence fees payable out of deposit of the amount of Rs. 88,50,000/. There was no deduction of any amount towards the service tax even on that date for the basic reason that there was no agreement whatsoever between the parties with regard to the payment /liability of the service tax. 6 Further, there is a letter dated 21st July, 2009 addressed by the Petitioner to the Respondent and the relevant part of the letter reads thus: "I/We, further confirm that I/We have no claim whatsoever against Jet Airways (India) Limited in respect of the above and undertake not to raise and/or cause to be raised any claim in future." 7 The c....
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....yment of the service tax as at that time they were occupying premises, is in no way can be stated to be binding agreement, as is sought to be contended by the learned counsel for the Petitioner. If there is no agreement and no admitted liability and if basically the service tax is an indirect tax, I am not inclined to accept, in view of the agreement between the parties and even considering the lock in period referred that it is sufficient to hold that the Respondent Company is liable for the service tax, as contended. 9 In Writ Petition No. 198 of 2012 between Tata Advanced Materials Ltd. vs. Tooltech Global Engineering Pvt. Ltd., decided by me on 17th October, 2012, I have made a reference to the observations of the Apex Court that the A....