2018 (10) TMI 558

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....The issue involved in all these appeals being the same, they are heard together and disposed of by this common Order. 2. The appellants are local authority, namely, Punjai Puliampatti Municipality and Sathyamangalam Municipality. They were issued a Show Cause Notice proposing to demand the service tax short paid by them under the category Renting of immovable Property Services. After due process of law, the Original Authority confirmed the demand, interest and imposed penalties. In appeal, the Commissioner (Appeals) upheld the same. Hence, these appeals. 3.1 On behalf of the appellants, the Ld. Consultant Shri. M. Muthu Kumar appeared and argued the matter. He gave the details of the period involved, penalties imposed, etc., as per th....

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....ce tax. The delay in paying the service tax occurred only for this reason. 3.3 Further, that the issue whether service tax is liable to be paid for Renting of Immovable Property Services was under litigation even after its introduction. Later, the law was amended in 2010 giving retrospective application of the levy of service tax with effect from 01.06.2007. Many litigations were filed, contending that immovable property being under the State List, the Centre cannot impose tax upon activities related to immovable property. Still there are litigations pending before the Hon'ble Apex Court. Thus, the issue being an interpretational one, the appellant was under the belief that they were not liable to pay service tax. 3.4 He further praye....