https://www.taxtmi.com/caselaws?id=793917 Lease of closed factory premises, taken as an entirety with land and structures, was treated as taxable renting of immovable property; the claim of exemption merely because the lessor was a State undertaking was rejected, so the levy was upheld on merits. On limitation, the extended period could not be invoked because the taxability of renting of immovable property was under active judicial challenge and the non-payment was found to reflect bona fide belief rather than suppression or wilful intent to evade. Before Section 73(2A) of the Finance Act, 1994, a notice that fails on the extended period cannot be used to sustain the normal-period demand on the same facts. en-us Thu, 18 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793917 Lease of closed factory premises, taken as an entirety with land and structures, was treated as taxable renting of immovable property; the claim of exemption merely because the lessor was a State undertaking was rejected, so the levy was upheld on merits. On limitation, the extended period could not be invoked because the taxability of renting of immovable property was under active judicial challenge and the non-payment was found to reflect bona fide belief rather than suppression or wilful intent to evade. Before Section 73(2A) of the Finance Act, 1994, a notice that fails on the extended period cannot be used to sustain the normal-period demand on the same facts. Case-Laws Service Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793917