TaxTMI 
TaxTMI 
2018 (10) TMI 1719
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.... 2. Brief facts of the case are that the appellant has a Mall under the name "The Great India Place" at Noida, Uttar Pradesh. The Mall consists of commercial shops. Some of the shops have been sold to third parties and the rest were rented out for commercial use. The appellant also provided Common Area Maintenance Service in respect of Shops sold and rented in the mall. The appellant registered with the Service Tax Department under the category of ''Renting of Immovable Property Service'' and ''Management Maintenance & Repair Service''. An Enquiry was initiated against the appellant by visit of officers on 23.05.2011. Certain statements were recorded and certain investigations were carried out and appellant were issued with show cause not....
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....er the category of 'Renting of Immovable Property Service' and appropriated Rs. 2.73 crores deposited by the appellant. The Original Adjudicating Authority further confirmed the demand of Rs. 13.37 lakhs under 'Management Maintenance & Repair Service' and entire amount deposited was appropriated. Further, entire amount of Rs. 1.75 lakhs deposited towards interest was appropriated. The Original Adjudicating Authority has imposed penalty of Rs. 8.88 crores on the appellant under Section 78 of Finance Act, 1994. Aggrieved by the said order appellant is before this Tribunal. 3. Learned Counsel for the appellant has submitted that 'Renting of Immovable Property Service' for commercial use became taxable on 01.06.2007. An Interim Order was pas....
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....itted that the appellant has deposited service tax in the year 2008-09 in respect of tenants agreed to remit service tax and did not remit the same in respect of tenants not remitting the same on the strength of stay granted by Hon'ble Delhi High Court in the case of Home Solution Retail India Ltd. Vs. Union of India. In the year 2009-10 Hon'ble Delhi High Court has held the said levy to be ultravirous of the Act. Therefore, the appellant stopped charging service tax from the tenants. He further argued that there was no mistake on the part of the appellant and appellant acted in a bonafide manner complying with the orders passed by Hon'ble High Court. Therefore, the malafide on the part of the appellant cannot be established. As a result, t....
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....e Final Order of this Tribunal in the case of M/s Jumera Promoters & Developers (supra) wherein it was held that 'Renting of Immovable Property Service' has been subject matter of litigation in various judicial fora. Infact renting per sale was held to be not taxable by the Hon'ble Delhi High Court in the case of Home Solution Retail India Ltd. Vs Union of India (supra) including retrospective amendment in the statutory provisions for the said tax entry. As such, the demand cannot invoke extended period as the issue was not in free from doubt". We find that the finding of this Tribunal in the said case is squarely applicable in the present case. We, therefore, hold that show cause notice for extended period in respect of demand of service t....