TMI Blog2014 (1) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... at if the service tax liability along with interest liability is discharged on or before 26/11/2012, there will not be any penalty on the service providers. Thus, adequate opportunity was provided to the defaulting service providers to discharge service tax liability. In this particular case, the appellant has not chosen to avail the said facility. From the conduct of the appellant, it is clear that the appellant despite knowing the law, did not choose to follow the law and therefore, the plea of time bar taken by the appellant cannot be accepted - appellant does not have prima facie case at all - Following decision of SQL Star International Ltd. Versus CC, CE and Service Tax Commissionerate [2011 (7) TMI 868 - Andhra Pradesh High Court] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the appellant submits that, as regards the liability to pay service tax, this issue is not in dispute. Further, the government itself has made retrospective amendment to the Finance Act, 1994 deeming renting as a service activity retrospectively from 01/06/2007. However, the vires of the levy was under challenge earlier and the hon'ble Delhi High Court in the case of Home Solutions Retails (India) Ltd. 2009 (237) ELT 209 (Del.) had held that the levy was ultra vires. However, validity of this decision was challenged by the Revenue and the matter was again considered by the full bench of the Delhi High Court and the hon'ble High Court vide order reported in 2011 (24) STR 129(Del.) held that the levy is intra vires. This decision was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Property Service' as early as in July, 2007. Therefore, the appellant cannot plead ignorance of law or confusion about the levy. Thereafter, they did not follow any of the statutory procedures nor did they discharge any tax liability. The law was retrospectively amended in 2010 to provide for deeming the activity of renting as a taxable service. In the Finance Act, 2012 it was also provided that if the service tax liability along with interest liability is discharged on or before 26/11/2012, there will not be any penalty on the service providers. Thus, adequate opportunity was provided to the defaulting service providers to discharge service tax liability. In this particular case, the appellant has not chosen to avail the said facility. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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