TMI Blog2013 (1) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... able - 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. - 10757 of 2006 - - - Dated:- 5-10-2012 - D. Murugesan, C.J. and Rajiv Sahai Endlaw, JJ. REPRESENTED BY : None, for the Petitioner. S/Shri Sparsh Bhargava, Tarun Gulati, Aayush Saxena and Sanjeev Kumar Dubey, Advocates, for the Respondent. [Order]. None has appeared for the petitioner. The petition being of the year 2006, it is not deemed expedient to await the appellant any further. We have, with the assistance of the counsels appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In those cases also, AAI had let out/given on license or lease certain premises to the petitioners therein for the purpose of running a counter or for parking and the Service Tax Department, invoking Section 65(105)(zzm) of the Finance Act, 1994 was claiming service tax on the rental/license fee which was being paid by the petitioners therein to the AAI. It was the contention of the petitioners therein that Section 65(105)(zzm) does not entail renting out of immovable property and the same does not constitute a taxable service and is not exigible to service tax. Reliance was placed on clarification issued by Central Board of Custom and Excise vide Circular No. 80/10/2004-S.T., dated 17-9-2004. 6. This Court, in the order dated 17th July ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Commissioner, Service Tax holding AAI liable for payment of service tax was pending consideration, the said petitions were disposed of by allowing the petitioners therein to join the appeal proceedings and granting them an opportunity of hearing in the said appeal proceedings against the assessment order. As far as the dispute inter se between those petitioners and AAI as to who is to be liable for service tax, in the event of it being ultimately held that service tax is payable, it was found that the agreement of each of those petitioners with the AAI contained an arbitration clause. Those petitions were accordingly disposed of, further making an interim arrangement permitting AAI, to in cases where the agreements have come to an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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