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Suzlon Infrastructure Service Ltd Versus Commissioner of Central Excise, Pune-III

2016 (3) TMI 1052 - CESTAT MUMBAI

Allowability - Claim for refund of the tax paid as service tax on the renting of immovable property to them during the period 1.04.2008 to 31.03.2009 - Service tax paid on the premises rendered by them from the various landlords - Held that:- appeals .....

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urse of furtherance of business and consumers was retrospectively taxed with effect from 1.6.2007. A challenge to constitutional validity of the same was dismissed by the Hon'ble High Court of Bombay in the case of Retailers Association of India [201 .....

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nd C J Mathew, Member (T) For the Appellant : None For the Respondent : Shri P Vinitha Sekhar Deputy Commissioner (AR) ORDER Per M V Ravindran All these four appeals are filed by the same assessee and raise the same question hence are disposed of by .....

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posal as like a narrow compass. 3. Heard the learned departmental representative and perused the records. 4. The issue that falls for consideration is whether the appellant claim for refund of the tax paid as service tax of the penalty (sic) of immov .....

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us landlords, they had filed a refund claim for the refund of service tax paid by them on the ground that the service tax liability does not arise in Renting of immovable property as per the case decided by the Hon'ble High Court of Delhi in the .....

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