2020 (11) TMI 284

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..... presentative for the Respondent ORDER PER : S.K. MOHANTY This appeal is directed against the impugned order dated 24.03.2017 passed by the Ld. Commissioner (Appeals)-I, Service Tax Mumbai. 2. Brief facts of the case are that the appellant is engaged in providing taxable service under the category of "Renting of Immovable Property", defined under Section 65 of the Finance Act, 1994. During t .....

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..... t of the refund application and that no proof of payments made by the tenants was submitted along with such application. On appeal, the Ld. Commissioner (Appeals) vide the impugned order dated 24.03.2017 has rejected the appeal filed by the appellant on the ground that the issue of constitutional validity of levy of service tax is sub-judice before the Hon'ble Apex Court and thus, the refund claim .....

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..... ourt in the case of Union of India & ors vs. UTV News Ltd., vide judgment dated 05.04.2018, reported in 2018- TIOL-124-SC-ST,were pleased to defer the matter till disposal of the issues pending before such Constitutional Bench. Since the constitutional validity of the issue of levy of service tax on the disputed service is sub-judice before the Hon'ble Apex Court, we are of the considered view tha .....

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