2014 (1) TMI 1202

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....e property and received consideration by way of rent. However, the appellant did not discharge service tax liability on the activity of renting of immovable property. It is also on record that the appellant had obtained service tax registration on 18/07/2007 under the category of 'Renting of Immovable Property Service'. However, apart from getting themselves registered, they did not follow the statutory procedures nor did they pay any service tax. Accordingly, investigation was carried out and a show cause notice dated 03/09/2012 was issued demanding service tax of Rs.68,84,748/- along with interest thereon and also proposing to impose penalties. The said notice was adjudicated vide the impugned order and the demands were confirmed along wi....

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....tax liability. The very fact that the government itself introduced a retrospective amendment to validate the levy would itself indicate that there was confusion about the levy and, therefore, invocation of extended period of time demanding service tax is not correct in law. The appellant has already made a payment of Rs.31,51,247/- along with interest thereon of Rs.1,42,116/- as against a demand of Rs.68,84,748/- and the same should be considered sufficient for hearing of the appeal. Accordingly he pleads for grant of stay. In the alternative he submits that the appellant is willing to give solvent surety for the balance of dues adjudged against the appellant pending disposal of the appeal. 4. The learned Additional Commissioner (AR) app....