2018 (2) TMI 327

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....able Property by invoking the extended period of limitation against which the assessee has filed the present appeal. 2. Briefly the facts of the present case are that based on audit conducted by the Department it was observed that the appellant has availed input service credit to the tune of Rs. 22,48,620/- (Rupees Twenty Two Lakhs Forty Eight Thousand Six Hundred and Twenty only) on Club Services, Tours and Travel Services, Sodexho Passes, Rent-a-Cab Service and Credit Card Services which were held to be ineligible as these services do not meet the criteria of input services as defined under Rule 2(l) of Cenvat Credit Rules, 2004. Further, it was observed that the appellant had availed input service credit to the tune of Rs. 23,83,988/-....

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....questioning the amount demanded. He further submitted that substantial part of the demands for the year 2007-08 to 2009-10 is barred by limitation. He further submitted that the show-cause notice proposing to demand service tax for the period from 2007-08 to 2009-10 is barred by limitation inasmuch as the extended period of limitation cannot be pressed into services in view of the facts and circumstances enumerated herein under: a) Renting per se was not a taxable service under Section 65(105)(zzzz) of the Act during the period from June 2007 to 8.5.2010. Strictly there was no liability to pay service tax on Renting of Property by the appellant during the said period and the question of obtaining registration, filing returns, payme....

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....ng decisions: a) Morarji Goculdas B&W Co. Ltd. Vs. Union of India 1996 (83) E.L.T. 259 (S.C) b) J.K. Spinning & Weaving Mills Ltd. V. Union of India 1987 (32) E.L.T. 234 (SC) 4.2. He further submitted that there is always been a confusion on the service tax levy on Renting of Immovable Property and there have been various amendments and the issue is still not resolved. He further submitted that this issue has been considered by the Tribunal in various cases and he particularly relied upon the following decisions which has categorically held that there was a doubt regarding the levy of tax on Renting of Immovable Property and it was set right by retrospective amendment of Finance Act 2010 neutralizing Delhi High Court ju....