2021 (3) TMI 1017

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....who is an officer of the 1st respondent and to forbear the other respondents from levying service tax or insisting on petitioner obtaining service tax registration and to further restrain the third respondent from taking any coercive proceedings against the petitioner. 2. The petitioner had earlier filed W.P.No.33773 of 2015 to direct the first respondent to exempt the petitioner from payment of service tax under Notification No.16/2002-ST dated 02.08.2002 and to consequently forbear the respondents therein from in any manner insisting the petitioner to obtain service tax registration and also from taking any coercive proceedings against the petitioner for recovery of service tax in pursuance of letter dated 21.11.2013 followed by anothe....

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....ome Tax Act, 1961 and therefore the petitioner cannot be saddled with service tax liability even if the petitioner was renting out its premises to business entities on the income generated by it is used for carrying out its charitable activities. 6. According to the petitioner, it is entitled to exemption under Notification No. 25/2012-ST dated 20.6.2012. It is therefore submitted that the communications of the Respondents asking the petitioner to obtain service tax registration and pay service tax was unsustainable. 7. Heard learned counsel for the petitioner and the learned counsel for the respondent. The challenge to letter dated 21.11.2013 of the third respondent in W.P.No.33773 of 2015 was unwarranted inasmuch as it was merely a ....

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....under the hierarchy of the Central Excise Act, 1944 as made applicable to Finance Act, 1994 will be bound to follow the same. Therefore, the impugned order is liable to be quashed. At the same time, jurisdictional officer within whose jurisdiction the petitioner operates is given liberty to issue appropriate show cause notice under section 73 of the Finance Act, 1994 to the petitioner within a period of 60 days from date of communication of this order. 9. The petitioner shall thereafter give its reply explaining the reasons as to why it is not liable to pay service tax for renting of immovable property to the banks in terms of Notification No. 25/2012-ST dated 20.6.2012. The jurisdictional officer shall adjudicate the show cause notice w....