2019 (3) TMI 1228

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....hri Dharmendra Srivastava, Chartered Accountant for Appellant Shri Gyanendra Kr Tripathi, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa The appellant is a UP State Government Corporation enacted under the Companies Act. During the period 2009-14 they had rented certain shops belonging to them which activity falls under the category of "Renting of Immovable Property....

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....at the service of "Renting of Immovable Property" was the subject matter of litigation before various High Courts and the same was being contested. As such, there was confusion during the relevant period as regards the taxability of said service. 3. However, the lower authority did not find favour with the said contention of the appellant and accordingly confirmed the demand along with impositi....

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....afide. By referring to various precedent decisions, he submits that it stands held by the various higher courts that the state corporation cannot be held to be having any malafide for not paying the taxes. Inasmuch as, the demand in present case stands raised by invoking the longer period, he prays for setting aside the impugned order on the point of limitation itself. 5. After hearing the lear....

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....service tax have been levied on rent receipts even from post office, which is not a commercial organization. Accordingly, we set aside the impugned order and remand the matter to the Adjudicating authority to re-determine the amount of service tax payable for the normal period giving the benefit of cum duty basis. While calculating the duty payable the adjudicating authority will have regard to th....