TMI Blog2023 (9) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the levy of service tax under renting of immovable property is ultra vires. Thereafter, by way of Section 77 of the Finance Act, 2010, the amendment was brought in and the levy of service tax became on renting of immovable property and came retrospectively w.e.f. 01.06.2007. In that circumstances, the show-cause notice issued to the appellant by invoking extended period limitation is not sustainable as held by this Tribunal in the case of JINDAL VEGETABLE PRODUCTS LTD. VERSUS CCE [ 2013 (3) TMI 56 - CESTAT, NEW DELHI] . The show-cause notice issued to the appellant is barred by limitation as the same has been issued by extended period of limitation. Therefore, no demand is sustainable against the appellant - Appeal allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by invoking extended period of limitation on 10.10.2011. The said show-cause notice is barred by limitation as the levy of service tax on renting immovable property came into effect by way of amendment in the Finance Act, 2010 retrospectively w.e.f. 01.06.2007. In that circumstances, the extended period of limitation is not invokable. To support, he relied on the decision of this Tribunal in the case of Jindal Vegetable Products Limited Vs. Commissioner of Central Excise, Meerut II reported in 2013 (31) STR 367 (Tri.-Del.). He, therefore, prayed that the impugned order is to be set aside. 4. On the other hand, the ld. A.R. for the Revenue supported the impugned order. 5. Heard both the parties and considered the submissions. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elf became a taxable service neutralising the judgment of judgment of Hon ble Delhi High Court. In the circumstances of the case, I am of the view that the appellant cannot be accused of suppressing the relevant information from the department as during the period of dispute there was doubt about the levy of service on the renting of immovable property till the dispute was put to an end by retrospective amendment made by Finance Act, 2010. Hon ble Apex Court in the case of Continental Foundation Jt. Venture reported in 2007 (216) E.L.T. 177 (S.C.), has held that when during the period of dispute there was doubt about interpretation of some provisions of law on account of conflicting judgments, which were later on resolved by a Larger Bench, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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